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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Indo-MathEdu Intellectuals Journal Student Research Journal Nomico
Ronald N Girsang
Universitas Muara Bungo
Religion Humanities Economics, Econometrics & Finance Education Mathematics Social Sciences

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REAKSI INVESTOR ATAS INTELEKTUAL CAPILTAL DENGAN KEBIJAKAN DEVIDEN SEBAGAI VARIABEL MODERASI Ronald N Girsang
Jurnal Ilmiah Akuntansi & Bisnis Vol 5 No 1 (2020)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.513 KB) | DOI: 10.38043/jiab.v5i1.2433

Abstract

Reaksi Investor atas Intelektual Capiltal Dengan Kebijakan DevidenSebagai Variabel ModerasiPenelitian ini bertujuan untuk melihat reaksi investor atas Intelektual Capital serta kebijakan deviden sebagai variabel moderasi. Populasi penilitian pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia dengan periode pengamtan 2014-2018 serta sampel menggunakan teknik purposive sampling dengan kriteria tertentu. Jenis data yang digunakan adalah data sekunder denga teknik dokumentasi. Analisis data menggunakna teknik moderasi selisih mutlak serta alat analisis software SPSS versi 23. Hasil Penelitian menunjukan bahwa secara parsial Value Added Human Capital Coeffcient (VAHU) berpengeruh terhadap Reaksi Investor, Sedangkan  Structural Capital Coefficient (STVA) dan Value Added Capital Coefficient (VACA)  tidak berpengaruh. Dan 3.         Kebijakan Deviden merupakan variabel memoderasi hubungan Value Added Human Capital Coeffcient (VAHU) terhadap Reaksi investor. Namun, tidak mampu memoderasi hubungan Structural Capital Coefficient (STVA) dan Value Added Capital terhadap reaksi investor
Analisis Fundamental Terhadap Harga Saham Pada Saat Pandemi: (Studi Kasus Pada Perusahaan LQ45 Tahun 2020- 2021 Yang Terdaftar Di Bursa Efek Indonesia) Ronald N Girsang
Student Research Journal Vol. 1 No. 3 (2023): Juni : Student Research Journal
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/srjyappi.v1i3.708

Abstract

The COVID-19 pandemic caused the BEI sectoral index to experience declines and increases in share prices during the 2020 period. This research aims to provide fundamental analysis of share prices. Case Study of the 2020-2021 LQ45 Company Listed on the Indonesian Stock Exchange. The population in this research was 45 companies, and based on the sample selection criteria above, the research sample was 19 companies and the total amount of data examined was 38 data. The results of this research are to partially explain the variables Debt To Equity Ratio, Price To Book Value, Return On Equity, Price Earning Ratio, And Earnings per share which simultaneously influence Stock Prices. Meanwhile, partially the Debt To Equity Ratio and Price Earning Ratio have no effect on Stock Prices, while price to book value, return on equity, and Earnings Per Share partially have an effect on stock prices.
Analisis Perbedaan Pengaruh Probabilitas (ROA) Terhadap Harga Saham Sebelum Dan Saat Pandemi Covid-19: (studi kasus pada perusahaan Telekomunikasi) Ronald N Girsang
Student Research Journal Vol. 1 No. 5 (2023): Oktober : Student Research Journal
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/srjyappi.v1i5.709

Abstract

The Covid-19 pandemic phenomenon also has an impact on the economic and business sectors. The IHSG trend has decreased since the Covid-19 pandemic case was announced. Rises and falls in share prices can be caused by financial performance factors. This research examines whether there is a difference in the influence of ROA on share prices both before and during the pandemic. The objects in this research are all telecommunications companies, with a purposive sampling method, the sample obtained in this research was 13 companies, namely telecommunications companies that published share prices before the Covid-19 pandemic as many as 13 and during the Covid-19 pandemic as many as 13. Using this method Simple linear regression shows that ROA has an effect on stock prices before the pandemic, and ROA has an effect on stock prices during the pandemic. ROA for telecommunications companies was 12.7% before the pandemic, increasing to 24.2% during the pandemic. This means that a pandemic event can increase the relationship between ROA and share prices.
Prestasi Akademik Mahasiswa Saat Pandemi: Pengaruh Kompetensi Dosen dan Interaksi Mahasiswa Akuntansi Universitas Muara Bungo Ronald N Girsang
Indo-MathEdu Intellectuals Journal Vol. 4 No. 2 (2023): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v4i2.350

Abstract

The Covid-19 pandemic not only has an impact on public health, but also has an impact on the world of education. This research examines the factors that influence the academic achievement of accounting students. Accounting lectures, which contain mostly calculation material, even though they are taught boldly, must be mastered by the students. This researcher tested whether lecturer competency variables and student interaction had an effect on the academic achievement of accounting students. With a sample size of 70 people, and using Partial Least Square, using Smart PLS 4.0 it was concluded that Competency. Lecturer competency partially influences the academic achievement of brave learning during the Covid-19 pandemic. Meanwhile, student interaction has no partial effect on the academic achievement of brave learning during the Covid-19 pandemic.
The Role Of Green Accounting On Company Value Ronald N Girsang; Tommy Ferdian; Laula Dwi Marthika; Eryasi Daryati
Nomico Vol. 2 No. 6 (2025): Nomico - July
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/hpk93539

Abstract

This study aims to analyze the effect of green accounting on the value of mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. The study population includes all mining companies on the IDX, with a sample of 16 companies that have complete annual reports and sustainability reports. A quantitative approach was used with the panel data regression analysis method and the Random Effect Model (REM) model, using EViews 13 software. Green accounting is measured using the PROPER rating, while company value is measured by Price to Book Value (PBV). The results show that green accounting has a positive and significant effect on company value. This finding supports the Signaling, Legitimacy, and Stakeholder theory, which states that good environmental performance is a positive signal for investors and strengthens the company's legitimacy in the eyes of the public.
Co-Authors Eryasi Daryati Laula Dwi Marthika Tommy Ferdian