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ANALISIS RETURN SAHAM DAN VOLUME PERDAGANGAN SAHAM PT BUKIT ASAM TBK DI MASA PANDEMI COVID-19 Adiati Ameci; Andala Rama Putra Barusman; Luke Suciyati Amna; Riswan Riswan
VISIONIST Vol 10, No 1 (2021): Maret
Publisher : Universitas Bandar Lampung (UBL)

Kasus pandemi Covid-19 di Indonesia resmi diumumkan pada tanggal 3 Maret tahun 2020. Merebaknya informasi terkait virus Covid-19 yang memengaruhi kondisi pasar batubara global merupakan informasi eksternal yang secara langsung berdampak pada harga saham dan volume perdagangan saham sektor pertambangan batubara, khususnya PT Bukit Asam Tbk (PTBA). Penelitian ini bertujuan untuk menganalisis perbedaan pada return saham dan volume perdagangan saham PTBA antara sebelum pengumuman nasional Covid-19 di Indonesia dan setelah pengumuman nasional Covid-19 di Indonesia. Penelitian ini adalah penelitian kuantitatif yang menggunakan metode analisis studi peristiwa (event study). Periode penelitian yang digunakan adalah 60 hari yang terdiri dari periode estimasi (estimation period) selama 30 hari yaitu t-30 sebelum pengumuman resmi Covid-19 dan periode peristiwa (event period) selama 30 hari yaitu t+30 setelah pengumuman resmi Covid-19. Data yang digunakan dalam penelitian ini adalah data sekunder yang diuji dengan paired sample t-test menggunakan SPSS versi 20. Hasil penelitian menunjukkan bahwa terdapat perbedaan rata-rata return saham PTBA yang signifikan antara periode sebelum dan sesudah pengumuman nasional Covid-19 di Indonesia dengan tingkat signifikansi sebesar 0,0002, sedangkan hasil uji beda rata-rata volume perdagangan saham PTBA pada periode sebelum dan sesudah pengumuman nasional Covid-19 di Indonesia menunjukkan tingkat signifikansi sebesar 0,479 yang disimpulkan bahwa terdapat perbedaan volume perdagangan saham PTBA yang tidak signifikan pada periode sebelum dan sesudah pengumuman nasional Covid-19 di Indonesia.

Assessing the Quality of Metro City Government Financial Report Disclosure khairudin khairudin; Aminah Aminah; Riswan Riswan; Nurdiawansyah Nurdiawansyah; Erick Surya Dharma
Enrichment : Journal of Management Vol. 12 No. 1 (2021): November: Management Science
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.427 KB)

This study is aimed at assessing the quality of disclosure of Metro City LKPD for the period 2014-2018 based on PP No. 71/2010. This research was conducted by comparing the disclosure items made by the Metro City Government with the disclosure items based on PP no. 71/2010. The results of the study found that the LKPD disclosure index by the Metro City Government during the period of receiving WTP opinions was low and the disclosure items that were obeyed were about inventory accounting and items about construction accounting in progress were disclosure items that were often violated. This finding has implications for improving the performance of BPK-RI so that the WTP opinion is given truly describes the real quality of financial management.

Penerapan Tunneling Incentive Terhadap Transfer Pricing Sarifatul Khotijah; Aminah Aminah; Farida Efrianti; Iskandar Ali Alam; Riswan Riswan
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2022): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v13i2.2750

Globalization is increasingly growing rapidly and driving the world economy so it has quite a big impact on business actors. Not a few national companies in Indonesia are in the process of developing their business into a research company, this has the aim of being able to test how much influence taxes and tunneling incentives have on transfer pricing decisions at Indonesian Stock Exchange companies or often known as BEI companies in 2017- 2020. In the research process, the research used purposive sampling method and found 10 sample companies and researchers used time series or panel data regression analysis using the selected model, namely the REM model which is more reliable and suitable than using the FEM and CEM models. The process of testing the hypothesis uses a linear regression model which uses eviews 9. The results of the study indicate that taxes have a fairly positive and significant effect on transfer pricing 0.0060 < 0.05 and tunneling incentives have a positive but not significant effect. 0.0905 > 0.05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables. 05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables. 05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables.

Penerapan Tunneling Incentive Terhadap Transfer Pricing Sarifatul Khotijah; Aminah Aminah; Farida Farida; Iskandar Ali Alam; Riswan Riswan
Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2022): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v13i1.2747

Globalization is increasingly growing rapidly and driving the world economy so it has quite a big impact on business actors. Not a few national companies in Indonesia are in the process of developing their business into a research company, this has the aim of being able to test how much influence taxes and tunneling incentives have on transfer pricing decisions at Indonesian Stock Exchange companies or often known as BEI companies in 2017- 2020. In the research process, the research used purposive sampling method and found 10 sample companies and researchers used time series or panel data regression analysis using the selected model, namely the REM model which is more reliable and suitable than using the FEM and CEM models. The process of testing the hypothesis uses a linear regression model which uses eviews 9. The results of the study indicate that taxes have a fairly positive and significant effect on transfer pricing 0.0060 < 0.05 and tunneling incentives have a positive but not significant effect. 0.0905 > 0.05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables. 05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables. 05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables.

Penerapan Tunneling Incentive Terhadap Transfer Pricing Sarifatul Khotijah; Aminah Aminah; Farida Farida; Iskandar Ali Alam; Riswan Riswan
Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2022): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v13i1.2748

Globalization is increasingly growing rapidly and driving the world economy so it has quite a big impact on business actors. Not a few national companies in Indonesia are in the process of developing their business into a research company, this has the aim of being able to test how much influence taxes and tunneling incentives have on transfer pricing decisions at Indonesian Stock Exchange companies or often known as BEI companies in 2017- 2020. In the research process, the research used purposive sampling method and found 10 sample companies and researchers used time series or panel data regression analysis using the selected model, namely the REM model which is more reliable and suitable than using the FEM and CEM models. The process of testing the hypothesis uses a linear regression model which uses eviews 9. The results of the study indicate that taxes have a fairly positive and significant effect on transfer pricing 0.0060 < 0.05 and tunneling incentives have a positive but not significant effect. 0.0905 > 0.05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables. 05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables. 05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables.

PENGARUH AUDIT TENURE, REPUTASI KAP DAN OPINI AUDIT TERHADAP OPINI AUDIT GOING CONCERN Elvanny Wijaya; Riswan Riswan
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan Vol. 1 No. 9 (2022): August
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v1i9.218

Opini audit going concern adalah berita buruk bagi klien atau perusahaan yang menggunakan laporan keuangan. Salah satu permasalahan yang kerap muncul yaitu auditor sulit memperkirakan kelangsungan hidup milik suatu entitas, dan berakibat pada banyaknya auditor yang menghadapi beberapa problem, baik berupa etika maupun moral dalam menyematkan opini going concern. Audit failures atau kesalahan saat memberikan opini seringkali terjadi dikarenakan auditor mengalami kesulitan saat memutuskan penyematan opini going concern dan berakibat pada terdampaknya kelangsungan hidup suatu entitas. Tujuan dilakukannya penelitian untuk mengukur seberapa besar variabel yang diteliti mempengaruhi Opini Audit Going Concern. Laporan keuangan tahunan milik entitas dan terdapat di BEI tahun 2018-2020 digunakan oleh peneliti sebagai data sekunder penelitian. Kemudian digunakan metode Purposive Sampling dan diperoleh 13 perusahaan yang memenuhi standar atau persyaratan dalam penelitian dengan jumlah pengamatannya sebanyak 39 sample. Hasil dari penelitian membuktikan bahwa variabel Audit Tenure mempengaruhi secara negatif yang signifikan, sedangkan variabel Reputasi Kap, dan Opini Audit mempengaruhi secara positif signifikan atas Opini Audit Going Concern tersebut.

PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Dyat Sekar Sari; Riswan Riswan
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan Vol. 1 No. 11 (2022): October
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v1i11.341

Dalam dunia bisnis yang terus maju dan berkembang, persaingan antar pelaku bisnis terus meningkat, sehingga mendorong banyak pelaku bisnis berupaya untuk terus memaksimalkan nilai perusahaannya guna menarik minat para investor. Namun, tidak semua perusahaan dapat meningkatkan nilai perusahannya. Tujuan dari penelitian ini tidak lain ialah untuk menunjukkan bagaimana struktur modal, profitabilitas dan likuiditas dapat memengaruhi nilai perusahaan. Teknik dokumentasi digunakan untuk mengumpulkan data penelitian dalam penelitian ini. Data sekunder yang digunakan ialah data harga saham serta laporan keuangan dari perusahaan sub industri makanan olahan yang terdaftar di bursa efek indonesia periode 2018-2020. Purposive samplyng terpilih sebagai teknik pengumpulan sampel dan ada 12 perusahaan yang memenuhi kriteria sampel pada penelitian ini, dengan jumlah sampel sebanyak 36. Analisis regresi berganda digunakan pada penelitian ini dengan SPSS 18. Temuan menunjukan bahwa struktur modal dan likuiditas mempunyai dampak positif dan tidak signifikan terhadap nilai perusahaan, tetapi profitabilitas mempunyai dampak positif dan signifikan terhadap nilai perusahaan.

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