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Journal : Jurnal Ilmiah Akuntansi Keuangan dan Bisnis

Effectiveness of Economic Value Added, Earnings Per Share, Market Share and Institutional Ownership on Stock Returns in Companies Listed on the IDX80 Index of the Indonesia Stock Exchange Vani Alicia Napitupulu; T. Alvi Syahri Mahzura; Sari Nuzullina Rahmadhani
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 2 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (991.009 KB) | DOI: 10.31289/jbi.v1i2.1422

Abstract

This study aims to determine the Effect of Economic Value Added (EVA), Earnings Per Share (EPS), Market Share and Institutional Ownership on Stock Returns in Companies Listed on the IDX80 Index of the Indonesia Stock Exchange for the 2019-2021 Period. The population used in this study was 80 IDX80 companies listed on the Indonesia Stock Exchange. The sampling method is to use the census method. The sample used was 240 companies. The analysis techniques used are normality test, multicollinearity test, autocorrelation test, heteroskedasticity test, multiple linear regression analysis, multiple correlation coefficient test, F test, t test and determination coefficient test.Based on the test results of classical assumptions, it is known that the data are normally distributed and there are no symptoms of multicollinearity, autocorrelation and heteroskedasticity. The results of the coefficient of determination test showed an R2 value of 0.699 which means that 69.9% of the influence of bound variables can be explained by other variables that were not used in this study. Based on the results of the F test, it is known that together free variables affect bound variables. And based on the results of the t test, it is known that the free variables, namely Economic Value Added, Earnings Per Share and Institutional Ownership have a partial effect on the Stock Return variable while the Market Share variable does not partially affect the Stock Return variable.
Analisis Anggaran Pendapatan dan Belanja Desa Terhadap Pembangunan Desa di Desa Parbuluan VI Kab. Dairi Tambunan, Adam; Rizki, Atika; Rahmadhani, Sari Nuzullina
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (851.49 KB) | DOI: 10.31289/jbi.v1i1.1056

Abstract

This study aims to determine the process of preparing the Village Revenue and Expenditure Budget (APBDes) in Parbuluan VI Village, Parbuluan District, Dairi Regency and to determine the realization of the Village Revenue and Expenditure Budget (APBDes) in the development of Parbuluan VI Village, Parbuluan District, Dairi Regency. This study uses a descriptive method with a quantitative approach with data analysis techniques obtained from analysis of budget reports and budget realizations in Parbuluan VI Village, Parbuluan District, Dairi Regency, North Sumatra Province as well as interviews with related village officials. The results showed that the APBDes preparation process was carried out starting from the RKPDes preparation process until ending with the determination of the budget carried out by the relevant Regency parties and the realization of the budget had been carried out entirely and it was found that there was more budget in each budget period.slot777slot gacorslot depo 5kjejuslotsvip6raja88browin88royal88Jawa88Royal88Ladang78KM777VM777Slot777royal88tt789 apkspinharta apkdan777rejekibet apkjaya slotokjktslot totoRoyal88Ladang78tt789dan777km777km777 apkdan777 apkrejekibet apkjayaslot loginslotslot pulsadownload apk rejekibetpc777 login apkkm777 apkdan777 apkaplikasi 55kbetslot okjkt mega77 spinharta login jayaslot login royal88
Pengaruh Asimetri Informasi dan Kepemilikan Manajerial Terhadap Manajemen Laba Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019 Sari, Dewi Maya; Ananda, Rana Fathinah; Rahmadhani, Sari Nuzullina
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1317.076 KB) | DOI: 10.31289/jbi.v1i1.1058

Abstract

This study aims to determine the effect of information asymmetry and managerial ownership on earnings management in mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The population in this study are mining companies listed on the Indonesia Stock Exchange as many as 47 companies. Selection of the sample in this study using purposive sampling that samples are taken based on criteria-certain criteria. The sample in this study were 13 companies with 5 years of research so that the total data studied were 65 companies. The analysis technique used is panel data regression analysis which consists of descriptive analysis, classical assumption test, selection of panel data regression models, and hypothesis testing which is tested using Eviews 9. The results of the study using a partial test (t test) show that information asymmetry has a positive effect. and significant to earnings management. While managerial ownership has a negative and significant effect on earnings management. The results of the panel data regression showed that simultaneous asymmetry of information and kemanagerial ownership and significant effect on earnings management. jawa88