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All Journal Jurnal Media Informasi Manajemen Owner : Riset dan Jurnal Akuntansi
annisa maulida harahap
Universitas Sumatera Utara
Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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Pengaruh Pengumuman Peringkat Obligasi Terhadap Reaksi Pasar Saham di Bursa Efek Indonesia annisa maulida harahap; syahyunan MSi
Jurnal Media Informasi Manajemen Vol 1, No 3 (2013): media informasi manajemen
Publisher : Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.155 KB)

Abstract

Abstract   Research question in this study was whether the bond rating upgrade announcements positively affect on the stock market reaction to Bursa Efek Indonesia and whether the bond rating downgrade announcements negatively affect the stock market reaction to Bursa Efek Indonesia. Purpose of this study was to investigate and analyze the positive effect of the bond rating upgrade announcements on the stock market reaction to Bursa Efek Indonesia and to investigate and analyze the negative effect of the bond rating downgrade announcements on the stock market reaction to Bursa Efek Indonesia. The hypotheses in this study were: 1) The bond rating upgrade announcements positively effect on the stock market reaction to Bursa Efek Indonesia and, 2) The bond rating downgrade announcements negatively effect on the stock market reaction to Bursa Efek Indonesia.  Sampling method in this study used a non-probability sampling design with purposive sampling method. Population of research was issuers that experienced bond rating change announcements by PT PEFINDO during the period 2006 to 2012. Research sample consisted of 24 issuers that had 37 bond rating upgrade announcements and 8 bond rating downgrade announcements. The method of analysis used one-sample t test for the first hypothesis and the second hypothesis. The Results of research were: 1) The bond rating upgrade announcements positively and not significantly effect on the stock market reaction to the Bursa Efek Indonesia and, 2) The bond rating downgrade announcements negatively and not significantly effect on the stock market reaction to the Bursa Efek Indonesia. Key Word: Bond Rating, Stock Market Reaction.
Intellectual Capital Terhadap Financial Leverage: Risiko Perusahaan Dan Profitabilitas Annisa Maulida Harahap; Isfenti Sadalia; Nisrul Irawati
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Forthcoming (IN PRESS) | Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1242

Abstract

Data from IDX Statistics 2020 state that the financial sector, especially banking sector has market capitalization rate at 33% of all the total market capitalization in Indonesia. The rate of the market capitalization of banking sector shows that bank sector has a big role in economics of country. This study analyzes the effect of intellectual capital on financial leverage with firm risk and profitability as mediating variables of conventional commercial foreign exchange banks in Indonesia Stock Exchange. The data collection method for this research is a literature study and documentation method, that is the financial statements of conventional commercial foreign exchange banks in the Indonesia Stock Exchange that collecting from 2016 to 2020. There are 29 populations who are all sampled. This research method is descriptive data and Partial Least Square (PLS). The results of the study show that only VACA, VAIC indicator, shaping the value of intellectual capital. Intellectual capital has a negative and significant effect on financial leverage. Intellectual capital has a positive and significant effect on firm risk. intellectual capital has a positive and significant effect on profitability. Firm risk and profitability are not able to mediate the influence of intellectual capital on financial leverage. Firm risk has a positive and insignificant effect on financial leverage. Profitability has a positive and significant effect on financial leverage.
Co-Authors Isfenti Sadalia Nisrul Irawati syahyunan MSi