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Rumondang, Safrida
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN VOLUME TRANSAKSI SAHAM Virginia, Chyntia Augustia; Lesmana, Iwan; Rumondang, Safrida
Indonesian Journal of Accounting and Governance Vol. 6 No. 1 (2022): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/1cfv4t33

Abstract

This research aims to analyze factors that affect the growth in share transaction volume. Thevariables in this study are share price growth, earning per share (EPS), return on equity (ROE), anddebt to equity ratio (DER). The sample used in this research is secondary data of trading volume stockin Indonesia Stock Exchange on the period from 2016 to 2019. Using SPSS (statistical package for thesocial sciences), methods of analysis used in this study include tolerance and VIF test, Kolmogorov-Smirnov test, multivariate cointegration tests: Test, SRESID and ZPRED estimation, PearsonCorrelation Product Moment, t- statistical tests, F-statistical test, and coefficient of determination (R2).The result of this research show that earning per share (EPS), return on equity (ROE), have significantinfluence on the growth in share transaction volume, but price growth and debt to equity ratio (DER)have no significant influence on the growth in share transaction volume. All the independent variablessimultaneously from a good model to explain the growth in stock transaction volume since themagnitude of the effect value is 99.1%, while 0.9% is explained by other variables besides the growthof stock prices, earnings per share (EPS), return on equity (ROE), and debt to equity ratio. (DER).
IMPACT OF ENVIRONMENTAL COSTS, ENVIRONMENTAL PERFORMANCE AND ENVIRONMENTAL DISCLOSURE ON COMPANY VALUE IN BASIC MATERIALS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR PERIOD 2017-2019 Savira, Winnie; Handayani, Sri; Rumondang, Safrida; Lesmana, Iwan
Indonesian Journal of Accounting and Governance Vol. 6 No. 2 (2022): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/te5y7a45

Abstract

This study aims to determine the effect of environmental costs, environmental performanceand environmental disclosure on company value. A number of previous literatures have found asignificant positive effect of the implementation of each of the three variables on company value, butthe number of studies examining the impact of these three variables on company value is still limited,while stakeholders are straving on sustainable reporting, this research can be able to emphasize theimportance of sustainable reporting. We build this research model based on environmentalcommitment, legitimacy theory and signal theory. Data testing is done by using the regression methodin testing the effect of these three variables on company value. The results showed that environmentalcost has significant positive impact to company value, environment performance has negative notsignificant impact to company value and environmental disclosure has positive impact but notsignificant to company value. In other result for the regression model that used in this research showedthat the model can significantly predict the dependent variable.
Co-Authors Handayani, Sri Iwan Lesmana Savira, Winnie Virginia, Chyntia Augustia