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All Journal Jurnal Media Informasi Manajemen Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS)
syahyunan syahyunan
universitas sumatera utara
Humanities Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH RIGHT ISSUE TERHADAP KINERJA PERUSAHAAN YANG TERCATAT DI BURSA EFEK INDONESIA afrira syuhana; syahyunan syahyunan
Jurnal Media Informasi Manajemen Vol 1, No 2 (2013): media informasi manajemen
Publisher : Universitas Sumatera Utara

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Abstract

ABSTRACT This research aimed to determine whether there is difference in companies’s performance before and after the execution of a rights issue, whether there are differences in companies’s performance which execution of  a right issue and the companies that do not, and to analyze whether there is a significant influence on companies listed on the Indonesia Stock Exchange. The sample is 26 issuer companies and 26 nonissuer companies as a sample comparison in this research. This research uses secondary data sourced from financial statements of companies listed on the Indonesia Stock Exchange (BEI) and conduct a rights issue from 2007 to 2009. The techniques of hypothesis tests that the first hypothesis is paired sample t test, the second hypothesis is independent sample t test, and the third hypothesis is simple regression analysis. The results of this research in that: 1)There is a difference in a company's financial performance proxied by net profit margin before and after execution of the rights issue. While there is no difference in the company's financial performance proxied by the current ratio, debt ratio, total asset turnover, and return on assets before and after execution of the rights issue, 2) There is no difference in financial performance between companies that conduct a rights issue and the companies that do not, and 3) Right issue influences negatively and significant to the company's financial performance by the debt ratio and the net profit margin. But the right issue influences positively and not significant to the financial performance by the current ratio, and return on assets, and right issue influences negatively and not significant to the company's financial performance by total asset turnover Keywords: Right Issue, Current Ratio, Debt  Ratio, Total Asset Turnover, Return  on Assets, and Net Profit Margin
ANALISIS PEMBENTUKAN PORTOFOLIO OPTIMAL SAHAM DENGAN MENGGUNAKAN MODEL INDEKS TUNGGAL (Studi Pada Saham LQ-45 di Bursa Efek Indonesia Periode Agustus 2009-Juli 2012) Susanti Susanti; Syahyunan Syahyunan
Jurnal Media Informasi Manajemen Vol 1, No 4 (2013): media informasi manajemen
Publisher : Universitas Sumatera Utara

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ABSTRACT The purposes of this study are to analyze the stocks that is formed in the optimal portfolio of stocks in the LQ-45 index and the proportion, as well as to analyze the level of expected return and risk of the portfolio formed. The type of this study is descriptive study. Secondary data in this study is the monthly stocks prices data of listed companies in the LQ-45 index, The monthly Composite Stock Price Index (IHSG), and the monthly interest rates of Bank Indonesia. The data was processed using Microsoft Excel 2007. The research samples are the companies’s stock listed consecutively in 6 (six) periods LQ-45 such as the period August 2009-January 2010, February 2010-July 2010, August 2010-January 2011, February 2011-July 2011, August 2011-January 2012, and February 2012-July 2012, as many as 27 (twenty seven) companies. The results of the study are 6 (six) shares of companies that meet the criterias for the determining optimal portfolio shares, PT Unilever Indonesia Tbk. (UNVR) with the 36,473% proportion of funds, PT Gudang Garam Tbk. (GGRM) with the 16,12% proportion of funds, PT Kalbe Farma Tbk. (KLBF) with the 21,046% proportion of funds, PT Jasa Marga (Persero) Tbk. (JSMR) with the 25,736% proportion of funds, PT Indocement Tunggal Prakarsa Tbk. (INTP) with the 0,0412% proportion of funds, and PT Semen Indonesia (Persero) Tbk. (SMGR) with the 0,212% proportion of funds. Optimal portfolio has formed promised 3,737% the expected return with 4,833% the rate of risk. Keywords: Optimal Portfolio, Single Index Model, LQ-45 Index
PENGARUH HARI PERDAGANGAN TERHADAP RETURN SAHAM LQ-45 DI BURSA EFEK INDONESIA Mellysa Maria; Syahyunan Syahyunan
Jurnal Media Informasi Manajemen Vol 1, No 4 (2013): media informasi manajemen
Publisher : Universitas Sumatera Utara

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ABSTRACT The purpose of this research is to obtain empirical evidence about the effect of the trading day on stock return LQ-45 in Indonesia Stock Exchange and the effects of the fourth and fifth Monday about  the lowest of stock returns on Monday. Sampling method in this study use purposive sampling design. The research sample consists of 35 firms that listed in the LQ-45 during August 2011 – July 2012. The analysis method used is descriptive analysis and multiple linear regression with no intercept (multiple regression through the origin) and hypothesis testing using t-statistics (t-test). The results of the study indicate that day trading effects significantly stock returns LQ-45 in Indonesia Stock Exchange or day of the week effect, but the study failed to prove the effect of the fourth and fifth Monday about the the lowest of stock returns on Monday or week-four effect. Keywords: stock return, day of the week effect, four-week effect.
PENGARUH VARIABEL KEUANGAN DAN NON KEUANGAN TERHADAP UNDERPRICING PADA SAHAM PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING DI BURSA EFEK INDONESIA asih yuli astuti; syahyunan syahyunan
Jurnal Media Informasi Manajemen Vol 1, No 4 (2013): media informasi manajemen
Publisher : Universitas Sumatera Utara

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Abstract

ABSTRACT This research is aimed to determine and to analyze the effect of financial variables that consist of return on assets (ROA), debt to equity ratio (DER), the amount of the company (size), earnings per share (EPS), the size of stocks offering (proceeds) and non financial variables that consist of firm age, underwriter reputation, auditors reputation, inflation, and interest rates effect on underpricing of company stock doing Initial Public Offering (IPO) in Indonesia Stocks Exchange (January 2007 to June 2012). The analysis method that is used multiple linear regression analysis. The sample of this research is 67 companies. The results of this research is ROA, DER, the amount of the company (size), earnings per share, the size of the stock offering (proceeds), the age of the company, underwriter reputation, auditor reputation, inflation, and interest rates with significancy (α = 5%), simultaneously effect on underpricing. Partially, only underwriter reputation that significantly and negatively related to underpricing, while ROA, DER, the amount of the company (size), EPS, the size of the stock offering (proceeds), age of firm, auditor reputation, inflation, and interest rates didn’t significantly effect on underpricing of company stock doing Initial Public Offering (IPO) in Indonesia Stocks Exchange (January 2007 to June 2012). Key Word : return on asset, debt to equity ratio, the amount of the company (size), earning per share, the size of the stock offering (proceeds), the age of the company, underwriter reputation, the reputation of auditors, inflation, interest rates, and underpricing.  
PENGARUH RETURN SAHAM, VOLUME PERDAGANGAN DAN VOLATILITAS HARGA SAHAM TERHADAP BID-ASK SPREAD PADA PERUSAHAAN YANG MELAKUKAN STOCK SPLIT DI BURSA EFEK INDONESIA Veronica Napitupulu; Syahyunan Syahyunan
Jurnal Media Informasi Manajemen Vol 1, No 2 (2013): media informasi manajemen
Publisher : Universitas Sumatera Utara

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ABSTRACT The purpose of this research is to investigate and analyze the effect of stock returns, stock trading volume and stock price volatility toward bid-ask spread on companies that doing stock split activity in the Indonesia Stock Exchange. Type of this research is asosiative research. The population that is used in this research is 20 companies that doing stock split activity in the Indonesia Stock Exchange with some criterias. Hypothesis testing uses multiple regression method, with significance level 5%. The results of this research indicates that stock returns, stock trading volume and stock price volatility simultaneously have significantly effect toward bid-ask spread in the stock on companies that doing stock split activity in the Indonesia Stock Exchange. Partially, stock trading volume has positive effect and not significant, and stock price volatility has negative effect and not significant, only the stock return has positive and significant effect toward bid-ask spread on companies that doing stock split activity in the Indonesia Stock Exchange. Keywords: stock return, bid-ask spread, stock split, stock trading volume, and stock price volatility.
Dampak Non-Performing Loan dan Inflasi Terhadap Profitabilitas (Studi Pada Perbankan di Indonesia Tahun 2017-2021) Agustina Dian Putri Manurung; Isfenti Sadalia; Syahyunan Syahyunan
E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SNMAS) Vol 3 No 1 (2023): STIESEM 2023 (International Webinar & Call for Paper) “Utilization of Technology
Publisher : STIE Semarang

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Abstract

Bank adalah fondasi sistem keuangan suatu negara dan memainkan peran penting dalam menyediakan likuiditas dalam perekonomian pasar. Namun, mereka akan menghadapi hambatan besar dalam bentuk risiko kredit dan permasalahan makroekonomi yang akan berdampak langsung pada pendapatan mereka. Studi ini mengevaluasi kemungkinan dampak non-performing loan dan inflasi terhadap profitabilitas bank di Indonesia menggunakan statistik data panel pada sampel 39 bank yang terdaftar di BEI, dipilih menggunakan metode purposive sampling, dengan tahun penelitian berkisar antara tahun 2017 hingga 2021. Tujuannya adalah untuk mengetahui apakah dan bagaimana kredit bermasalah dan inflasi mempengaruhi profitabilitas bank yang diukur dengan rasio return on assets (ROA). Temuan utama penelitian ini adalah ROA berkorelasi negatif dengan non-performing loan dan berkorelasi positif dengan inflasi. Berdasarkan temuan tersebut, kami menyarankan manajemen untuk lebih melakukan kontrol dan fokus pada sistem penyaluran kreditnya karena jika proporsi kredit macet meningkat maka akan mengakibatkan kerugian yang cukup besar bagi perbankan.
Analisis Pengaruh Time Budget Pressure, Due Professional Care, dan Penguasaan Teknologi Informasi Terhadap Kualitas Audit Dengan Kompetensi Sebagai Variabel Pemoderasi Devi Rosdal Yanti; Rina Br Bukit; Syahyunan Syahyunan
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.27158

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis pengaruh Time Budget Pressure, Due Professional Care, dan Penguasaan Teknologi Informasi terhadap kualitas audit dengan kompetensi sebagai variabel moderasi.Metode Penelitian Penelitian ini menggunakan pendekatan kuantitatif dengan metode Structural Equation Modeling Partial Least Squares (SEM-PLS).Originalitas/Novelty: Penggunaan variabel moderasi kompetensi terutama dalam perannya dalam memoderasi pengaruh penguasaan teknologi informasi terhadap kualitas audit.Hasil Penelitian: Hasil penelitian menunjukkan bahwa time budget pressure berpengaruh negatif dan signifikan terhadap kualitas audit, sedangkan due rofessional care dan penguasaan teknologi informasi berpengaruh positif dan signifikan terhadap kualitas audit. Selain itu, kompetensi terbukti memoderasi hubungan antara Due Professional Care dan kualitas audit, namun tidak memoderasi hubungan antara Time Budget Pressure maupun Penguasaan Teknologi Informasi terhadap kualitas audit. Temuan ini menegaskan pentingnya peningkatan Due Professional Care dan penguasaan teknologi informasi auditor dalam menjaga kualitas audit sektor publik, sementara pengelolaan tekanan waktu perlu mendapat perhatian lebih agar tidak menurunkan mutu hasil pemeriksaan.Implikasi: Pentingnya pengendalian tekanan anggaran waktu, peningkatan penerapan due professional care, serta penguatan penguasaan teknologi informasi secara simultan, karena ketiganya secara bersama-sama berperan penting dalam menjaga dan meningkatkan kualitas audit yang andal, efisien, dan sesuai standar profesional.
Co-Authors afrira syuhana Agustina Dian Putri Manurung asih yuli astuti Devi Rosdal Yanti Isfenti Sadalia Mellysa Maria Rina Br. Bukit Susanti Susanti Veronica Napitupulu