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All Journal Jurnal Akuntansi dan Pajak International Journal of Trends in Accounting Research International Journal of Trends in Accounting Research
Elly Susanti
STIE SULTAN AGUNG
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Indonesia's Capital Market Reaction During The Covid-19 Pandemic at Manufacturing Companies Listed On The Indonesia Stock Exchange Khairul Azwar; Elly Susanti; Juan Anastasia Putri
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.4054

Abstract

On March 2, 2020 until April 30, 2020 positive cases of Covid-19 are increasing and widespread in various provinces in Indonesia. This will affect the performance of the Indonesian stock market. This condition was seen on March 2, 2020 and April 17, 2020 where the JCI (Jakarta Composite Index) touched a low of 3,937 while the average daily stock transaction volume fell by 51.87% from the beginning of 2020. This study aims to determine the difference between Abnormal Return (AR) and Trading Volume Activity (TVA) before and after the Covid-19 pandemic in manufacturing companies listed on the Indonesia Stock Exchange. This study was conducted at a manufacturing company listed on the Indonesia Stock Exchange in BEI with 98 with a research time of 21 days (March 26, 2020 – April 24, 2020). Data analysis in this study uses different test paired sample t-test, with the study's results showing an insignificant difference in abnormal return before and after the announcement of PSBB I (Large-Scale-Social Restrictions I). At the same time, there are significant differences before and after the announcement of PSBB I for trading volume activity. The results of this study can have implications for investors and potential investors as a source of information in decision making when investing and as a guideline to conduct an analysis of capital market performance as a basis for choosing companies that can provide large returns when important events such as the Covid-19 case occur.
The Effect of Liquidity, Leverage and Company Size on Profitability Supitriyani; Khairul Azwar; Siti Rahmayani Siregar; Astuti Astuti; Elly Susanti
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 1 No. 1 (2020): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The purpose of this research are to determine the description of liquidity, leverage, company size and profitability and than description of the effect of liquidity, leverage, and company size on the profitability at company Sub Sector Hotel, Restaurant, and Tourism Listed in BEI either simultaneously or partially. This research uses descriptive qualitative and quantitative. This research found the results that liquidity, company size, and profitability increased, while average leverage tended to decrease. Either simultaneously, liquidity, leverage, and company size has positive and not significant effect on profitability. T-test results that liquidity has a positive and not significant effect, results that leverage have a negative and not significant, results that company size has a positive and significant effect on profitability. liquidity, leverage, and company size able to explain most of profiability in Companies Sub Sector Hotel, Restaurant, and Tourism.
The Effect of Liquidity, Leverage and Company Size on Profitability Supitriyani; Khairul Azwar; Siti Rahmayani Siregar; Astuti Astuti; Elly Susanti
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 1 No. 1 (2020): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.727 KB)

Abstract

The purpose of this research are to determine the description of liquidity, leverage, company size and profitability and than description of the effect of liquidity, leverage, and company size on the profitability at company Sub Sector Hotel, Restaurant, and Tourism Listed in BEI either simultaneously or partially. This research uses descriptive qualitative and quantitative. This research found the results that liquidity, company size, and profitability increased, while average leverage tended to decrease. Either simultaneously, liquidity, leverage, and company size has positive and not significant effect on profitability. T-test results that liquidity has a positive and not significant effect, results that leverage have a negative and not significant, results that company size has a positive and significant effect on profitability. liquidity, leverage, and company size able to explain most of profiability in Companies Sub Sector Hotel, Restaurant, and Tourism.
Co-Authors Astuti Astuti Juan Anastasia Putri Khairul Azwar Siti Rahmayani Siregar Supitriyani