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All Journal Gadjah Mada International Journal of Business Dinamisia: Jurnal Pengabdian Kepada Masyarakat GERVASI: Jurnal Pengabdian kepada Masyarakat Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi FINANCIAL : JURNAL AKUNTANSI International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) PLAKAT : Jurnal Pelayanan Kepada Masyarakat ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Journal of Applied Business and Technology PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi
Fadrul Fadrul
Institut Bisnis dan Teknologi Pelita Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : journal of applied business and technology

 1 
ABNORMAL RETURN AND TRADING VOLUME OF ACTIVITY ANNOUNCEMENT IN PROPERTY TAX AMNESTY IN INDONESIAN Fadrul Fadrul; Nur Fadjrih Asyik; Mimelientesa Irman; Irena Shannan Jessica; Erwin Febriansyah
Journal of Applied Business and Technology Vol. 1 No. 1 (2020): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (614.533 KB) | DOI: 10.35145/jabt.v1i1.19

Abstract

This study aims to analyze the impact of the tax amnesty announcement for 3 periods in Indonesian, namely in period 1 (28 June 2016 30 September 2016), period 2 (1 October 2016-31 December 2016) and period 3 (1 January 2017-31 March 2017). This study included 46 property companies listed on the Indonesian Stock Exchange. The data analysis technique used were event study to calculate the abnormal return and trading volume activity which was paired sample t-test. The results showed that there was no significant difference in abnormal return and trading volume activity before and after the tax amnesty announcement. This indicates that investors as capital market players consider this announcement information does not contain meaningful information for investors, hence, investors in the capital market do not react.
Capital Structure and Profitability of LQ45 Index in Indonesia : Pecking Order Theory Approach Evelyn Wijaya; Nur Fadjrih Asyik; Fadrul Fadrul
Journal of Applied Business and Technology Vol. 1 No. 2 (2020): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (770.514 KB) | DOI: 10.35145/jabt.v1i2.32

Abstract

Capital structure and profitability are part of company's financial system. Capital structure leads to company funding by utilizing long-term debt, preferred stock, and shareholder capital, while profitability refers to company's ability to generate profits. This study aims to analyze the effect of tangibility, growth, and company size on capital structure and profitability on LQ45 index. Sampling was carried out by purposive sampling technique and obtained 38 companies. Smart PLS program was utilized to assist research data analysis process. Results indicated that reliability, growth and company size had a significant effect on capital structure but they did not have a significant effect on profitability. Additionally, capital structure had a significant negative effect on profitability. The research results support pecking order theory which believes that the lower the company's debt, the higher the company's profitability.
Co-Authors Achmad Tavip Junaedi Alfred Yang Andi Andi Anton Anton Astri Ayu Purwati Azmi, Zul Cindy Clara Desli Daulay, Suandi Desi Febrianti Dewi Dewi Evelyn Wijaya Febdwi Suryani Febriansyah, Erwin Gusrio Tendra Hanny Hafiar Herman Herman Hinsatopa Simatupang Irena Shannan Jessica Jean Riko Kurniawan Putra Johansen Johansen Kevin Lianto Kristy Veronica Layla Hafni Mimelientesa Irman Mujtaba M Momin Nicholas Renaldo Nur Fadjrih Asyik Nuraima Nuraima Ovami, Debbi Chyntia Pemro Saputra Ramalia Noratama Putri Rinaldy Rinaldy Robert Marlyn Sarli Rahman Sudarno Suhardjo Suharti Suriyanti, Linda Hetri Suwitho, Suwitho Suyono Tandy Sevendy Wilda Susanti Yenny Wati Yusrizal