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Journal : Infestasi

STUDI TENTANG ANALISIS REAKSI PASAR DAN RISIKO INVESTASI PADA PERUSAHAAN MANUFAKTUR YANG MELAKUKAN MANAJEMEN LABA: STUDI DI BURSA EFEK INDONESIA Sjafrudin Redjab; Budi Santoso; Nur Fitriah
InFestasi Vol 12, No 1 (2016): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v12i1.1802

Abstract

This research is aimed to analyze the differences and differences in the risk of market reaction investments in companies that perform earnings management measures with the trend of income increasing and income decreasing . Research carried out by the analysis of earnings management action relationship with cummulative Abnormal Return (CAR) as well as the risk of investment in manufacturing companies listed on the Stock Exchange. The main data collection with the technical documentation of the data held by the Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and www.idx.co.id. The analysis tool uses the calculation of CAR, investment risks, Eckel Index, Kolmogorov-Smirnov test, test and test different significance correlation t.The results of this research found that the actions of the agency earning management with profit increasing trend (income increasing and a decrease in net earnings (income decreasing does not affect the market reaction, as well as risks associated with the market. Different test management measures the return on the market's reaction and the risk of investment shows that acceptable testing criteria is Ho. Based on the analysis of the significance of the relationship on the action with the market reaction to earnings management and investment risk also proved influential.
DETERMINAN KESUKSESAN APLIKASI SIA KOMDANAS PADA SATUAN KERJA DI KOORDINATOR WILAYAH PENGADILAN TINGGI MATARAM Lalu Afghan Muharor; B. Busaini; Nur Fitriah
InFestasi Vol 11, No 2 (2015): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i2.1129

Abstract

The objective of this study is to examine the positive effect of information system quality, information quality and service quality on user satisfaction and use of system, the effect of use of system to user satisfaction, the effect of user satisfaction on use of system, the effect of use on net benefits and the effect of user satisfaction on net benefits. Data used in this study is primary data based on questionnaires distributed to the users of komdanas who work at work unit under the regional coordinators Pengadilan Tinggi Mataram. In this study, I use smart partial least square to examine 102 returned questionnaires. The results of this study show that information quality statistically positive affects the use of system but statistically negative affects the user satisfaction, system quality statistically positive affects the use of system and user satisfaction, service quality statistically positive affects the user satisfaction but statistically negative affects the use of system, use of system statistically positive affects the user satisfaction, user satisfaction statistically positive affects the use of system, use of system statistically did not affect the net benefits and user satisfaction statistically positive affects the net benefits.