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Adwin Surja Atmadja
Universitas Kristen Petra
Economics, Econometrics & Finance

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Pengaruh Corporate Social Responsibility Terhadap Stock Return Dengan Firm Performance Sebagai Variabel Mediasi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Agnes Runtulalu; Adwin Surja Atmadja
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this study was to know the direct affect of Corporate Social Responcibility toward stock return with firm performance as a mediating variable. This study used quantitative method by using secondary data of annual report and sustainability report. This study used companies listed in Indonesia stock exchange and published corporate social responsibility report in accordance with global reporting initiative (GRI) standard. The sample of this study was 18 companies listed in Indonesian Stock Exchange from 2010-2015.            The data analysis method was tested by using Generalized Least Square (GLS) with the STATA 13 software. The result of this study revealed that: corporate social responcibility had direct significant positif affect toward stock return. Firm performance could not become mediating corporate social responsibility toward stock return. While the control variable debt to equity had no affect to stock return, but had significant negative affect to firm performance. In the other hand, the control variable firm size had significant positive affect to stock return, but had significant negative affect to firm performance.
Pengaruh Intellectual Capital Terhadap Stock Return dengan Mediasi Return On Assets Arcelia Angelica Soputra; Adwin Surja Atmadja
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

 Today’s economic-based is undergoing a transition from industrial era to a knowledged-based economy, where knowledge becomes an important factor that can differentiate firm’s ability to create competitive advantages. IC itself is defined as existing knowledge on employees who become a key resources for the company’s. However previous research on the impact of IC to stock return is still inconsistent.  The purpose of this study to examine the impact of IC to stock return with financial performance as mediation variable. IC will be measured by Pulic’s VAIC, cummulative abnormal return for stock return measurement, and ROA to measure financial performance. It also used firm size and debt to equity ratio as a control variables. This reasearch use company in LQ45 period 2010 until 2015 with 108 observations.The results showed there is no significant correlation between IC and stock return, but however has positive significant affect on ROA. The results also showed that firm size didn’t have affect on financial performance and stock return, and also debt to equity ratio had no significant affect on firm performance and stock return.
Pengaruh Pengungkapan Good Corporate Governance terhadap Stock Return dengan Kinerja Perusahaan sebagai Variabel Mediasi pada Perusahaan LQ-45 Felisitas Sriayu Ningsih; Adwin Surja Atmadja
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.44 KB)

Abstract

This study conducted to examine the influence of Good Corporate Governance Disclosure toward stock return with firm performance as a mediating variable. Good corporate governance measured by using Corporate Governance Disclosure Index (CGDI), stock return measured by using cumulative abnormal return (CAR), and firm performance measured by using return on equity (ROE). It also used debt to equity ratio (DER) and firm size as control variables. The sample used in this study was LQ-45 companies listed in Indonesia Stock Exchange (IDX) which published their annual reports and financial reports consistently during 2010 until 2015. So the final sample in this study was 108 observations selected by using purposive sampling.The data analysis technique was panel data regression by using STATA. The result showed that good corporate governance had a direct significant positive relation toward stock return without mediating by the firm performance. Debt to equity ratio had significant positive affect on firm performance and significant negative affect on stock return. While firm size had a significant negative affect on firm performance and had no significant affect on stock return.
Co-Authors Agnes Runtulalu Arcelia Angelica Soputra Felisitas Sriayu Ningsih