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All Journal Transekonomika : Akuntansi, Bisnis dan Keuangan JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
I Gusti Ngurah Agung Suaryana
Universitas Udayana
Economics, Econometrics & Finance

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Kepemilikan Manajerial Dalam Memoderasi Leverage Dan Aktivitas Usaha Terhadap Profitabilitas Marella Cahya Rini; I Gusti Ngurah Agung Suaryana
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.8986

Abstract

The purpose of this paper is to find out how the financial performance of the property and real estate sector companies on the Indonesia Stock Exchange for the 2017-2022 period in terms of leverage, business activity, and profitability. And find out how leverage and business activity influence the profitability of the observed company with managerial ownership as a moderator. There are 90 samples taken from the financial statements of 15 companies for 6 periods from 2017-2022. The data analysis technique used is Moderated Regression Analysis (MRA). The results of the analysis show that leverage have no significant effect on profitability, business activity had a positive effect on profitability, managerial ownership weakens the positive effect of leverage on profitability, and managerial ownership strengthens the positive effect of business activity on profitability.
MARKET REACTION TO THE ENACTMENT OF FINANCE MINISTER REGULATION NUMBER 120 OF 2023 ON PROPERTY AND REAL ESTATE STOCKS I Gede Candra Ari Astawa; I Gusti Ngurah Agung Suaryana
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.706

Abstract

The introduction of PMK 120 of 2023, which offers DTP VAT incentives for the construction of landed houses and flats in the 2023 fiscal year, has led to a reaction in the capital market measured by Abnormal Return and Trading Volume Activity. A quantitative Event Study research is conducted to determine if there are any significant differences in Abnormal Return and Trading Volume Activity before and after the implementation of PMK 120 of 2023. Companies in the property and real estate sector listed on the Indonesia stock exchange were selected as the research sample through a purposive sampling method, totaling 84 samples. The One-Sample Wilcoxon Signed Rank Test was used as the analytical tool for this study. The findings of the research indicate that while there were no significant Abnormal Returns, there was a significant increase in Trading Volume Activity, suggesting that PMK 120 of 2023 has altered the expectations of individual investors. It is hoped that investors will be able to make informed decisions to either generate income or mitigate risks in the future capital market environment.
Co-Authors I Gede Candra Ari Astawa I Wayan Karsana Ina Intan Dortianti Larimanu Kadek Dias Prayoga Marella Cahya Rini