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Impact of Covid 19 Confirmed Cases, Covid 19 Confirmed Death Cases and Financial Performance on Cumulative Abnormal Return (CAR) Restu Agusti; Pipin Kurnia; Edfan Darlis; Mudrika Alamsyah
Integrated Journal of Business and Economics (IJBE) Vol 5, No 3 (2021): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.02 KB) | DOI: 10.33019/ijbe.v5i3.372

Abstract

This study aims to see the effect of the variable positive confirmed cases of covid 19, confirmed death cases of covid 19, return on assets (ROA), leverage, liquidity and company size (size) on cumulative abnormal returns (CAR) during the Covid 19 pandemic. Samples used in this research is purposive sampling. This research was conducted on LQ45 companies listed on the IDX in 2020 during the COVID 19 pandemic. The results of hypothesis testing in this study showed that Positive confirmed cases of Covid 19, Cases of death confirmed positive for Covid 19, Return on assets (ROA) and Company Size (Size) shows no effect on CAR but Leverage (DER) and Liquidity (CR) shows there are an effect on CAR.
How to the regional financial management in Bengkalis Regency? Sonia Efriani; Nur Azlina; Mudrika Alamsyah
Proceeding of National Conference on Accounting & Finance Volume 3, 2021
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Regional financial management is all rights and obligations in the context of running a regional government that can be valued in money, including all forms of wealth related to the rights and obligations of the region and of course within the boundaries of regional authority. This study aims to examine the effect of financial accountability, supervision, budget transparency and financial report presentation on local government financial management. Population and sample in this study amounted to 32 SKPD and 96 respondents. The sampling method used in this research is positive sampling, namely the sampling technique with certain considerations. The data used in this study are primary data. The data collection technique used survey techniques, namely by distributing questionnaires. The analysis used in this study is multiple regression analysis, f test and t test.