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All Journal Valid Jurnal Ilmiah
Robith Hudaya
UNRAM
Economics, Econometrics & Finance Social Sciences

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Berinvestasi di Saham-saham Thirdliner. Apa saja Rasio Fundamental yang Menentukan? Robith Hudaya
Valid: Jurnal Ilmiah Vol 17 No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This study aims to see which fundamental ratios affect investment in thirdliner companies for the observation period of 1 year investment and 3 years investment. There are four fundamental ratios: price earning ratio (PER), price to book value (PBV), return on assets (ROA), and net profit margin (NPM) used to determine the growth of the company's stock price in the first year after purchase and the third year after purchase. Using sample thirdliner companies on the Indonesian Stock Exchange from 2014 to 2019, it was found that return on assets (ROA) had a significant negative effect on the company's stock price growth for 1 year of investment. Whereas for the investment period of 3 years, it was found that the price to book value (PBV) had a significant negative effect on the company's stock price growth
Kualitas Laba dan Tingkat Manipulasi Laporan Keuangan dimata Investor Pasar Modal Sektor Pertambangan. Pentingkah? Robith Hudaya
Valid: Jurnal Ilmiah Vol 18 No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v18i2.175

Abstract

This study aims to prove empirically whether the earnings quality and the level of financial statement manipulation have an effect on the company market value. The study used sample of 3 years from 2017 to 2019. Using the multiple linear regression method, it was found that the quality of earnings has a negative effect on the market value of the company and is contrary to previous theory and research. Meanwhile, the level of financial statement manipulation has no effect on the company's market value. These results indicate that the quality of earnings and the degree of manipulation of financial statements are not the main information used by capital market players in determining their investment choices. Capital market players prefer other methods of analysis in determining their investment options.
Pemetaan Tingkat Manipulasi Laporan Keuangan pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia selama Covid-19 Robith Hudaya; Nungki Kartikasari; Adhitya Bayu Suryantara
Valid: Jurnal Ilmiah Vol 19 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v19i1.193

Abstract

The coronavirus pandemic or better known as COVID-19 has had an impact on many sectors. One of the sectors that has been badly affected by COVID-19 is the economic sector. Every manager is required to meet the performance targets that have been made in early 2020. The problem is, COVID 19 causes economic instability so that the initial target will be difficult to achieve. As a result, the potential for manipulative actions on the financial statements from the company's management will be higher so that the target is achieved. This study aims to mapping manufacturing companies that manipulate their financial statements using the benefit m score model during 2020. In addition, it will examine which manipulative companies are in a state of financial difficulty leading to bankruptcy. To achieve the research objectives, a study will be conducted using descriptive analysis methods. The results of this study found that manufacturing companies listed on the Indonesia Stock Exchange on average did not manipulate their financial statements in the Covid-19 pandemic. Companies that did not manipulate the financial statements in 2020 were 78.8% or 145 companies. Companies with grey area status or companies that are likely to manipulate financial statements in 2020 are 4.3% or 8 companies and companies that manipulate financial statements in 2020 are 16.8% or as many as 31 companies. In addition, of the 31 companies that carried out the manipulation, there were 6 companies that had the potential to go bankrupt.
Co-Authors Adhitya Bayu Suryantara Nungki Kartikasari