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Cyrillius Martono
Universitas Katolik Widya Mandala Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Media Mahardhika

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RELEVANSI NILAI INFORMASI AKUNTANSI (BOOK VALUE DAN EPS) DAN UKURAN PERUSAHAAN BERDASARKAN NILAI KAPITALISASI PASAR: (Studi pada Perusahaan Terdaftar di Bursa Efek Indonesia) Cyrillius Martono; Bernadetta Diana Nugraheni
Media Mahardhika Vol. 21 No. 2 (2023): January 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i2.546

Abstract

The purpose of this study is to examine the value relevance of accounting information (Book value and Earning Pershare) and firm size. The size of the company in this study is divided into large companies and small companies based on the market capitalization value. This research was conducted using the model portfolio-returns approach and regression approach. To test the value relevance of accounting information will be translated using a regression approach to stock prices, while to measure the value relevance of earnings per share and book value, the adjusted coefficient of determination (adj R2) is used to the company's stock price. Based on the results of this study, it shows that Book value and Earning Pershare have an influence on the company's stock price. Meanwhile, based on the adjusted coefficient of determination (adj R2) of earnings per share and book value, it shows a strong relationship to the company's stock price. The results of other studies based on company size show that book value and earning percentage in large-scale companies have an effect on the company's stock price. Based on the adjusted coefficient of determination (adj R2) value of Earning Pershare and book value, small-scale companies show a weak relationship strength, and large-scale companies show moderate strength of the relationship.  
ASEAN GO PUBLIC COMPANIES’ STOCK SPLIT: CUMULATIVE ABNORMAL RETURN AND CUMULATIVE TRADING VOLUME ACTIVITY Darsono, Caroline Illene Hari; Martono, Cyrillius; Memarista, Gesti
Media Mahardhika Vol. 22 No. 1 (2023): September 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i1.633

Abstract

The current study compares the differences between Cumulative Abnormal Returns (CAR) and Cumulative Trading Volume Activity (CTVA) for publicly traded companies that execute stock splits in the year 2021 on the ASEAN Stock Exchange. According to estimates and timelines, businesses listed on the ASEAN Stock Exchange in 2021 are not permitted to take additional corporate action. There are 47 companies using the sampling exchange in the countries of Indonesia, Malaysia, Philippines, Vietnam, Thailand, and Singapore. The data analysis methodology used by researchers is a different test through the Wilcoxon Rank Test. The first result from this study is that there is a difference in CAR before and after a stock split that is significant. In contrast, for the second result, there is no significant difference in the CTVA for the prior and subsequent stock split. Before the stock split happened, researchers discovered a bigger discrepancy in CAR. This shows that the market responded from time t-31 to time t-1. Due to a number of reasons, including the global influence of dominant data and patterns in investor behavior, there was no discernible difference in the CTVA.    
ANALISIS PENGARUH TATA KELOLA, KARAKTERISTIK PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI Sunarjanto, Nekhasius Agus; Tananjaya, Tania Oktavianes; Martono, Cyrillius
Media Mahardhika Vol. 23 No. 1 (2024): September 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i1.921

Abstract

This study investigates the influence of governance, company characteristics, and ownership structure on the financial performance of LQ45 companies listed on the IDX during the 2018-2022 period. Governance is represented by agency costs and free cash flow, while company characteristics include company size and company age. Ownership structure consists of managerial ownership, institutional ownership, and public ownership. The financial performance is proxied by Tobin's Q. The research employs a quantitative method, utilizing panel data analysis with the fixed effect model as the selected approach. Secondary data collection was conducted using documentation methods, and the sample was selected through purposive sampling, totaling 100 data points. The results indicate that free cash flow, managerial ownership, and institutional ownership do not significantly affect financial performance. However, agency costs, company size, company age, and public ownership have a significant effect on financial performance.
Co-Authors Agustini, Ni Ketut Yulia Bernadetta Diana Nugraheni Cahyadi, Cahyadi Agung Darsono, Caroline Illene Hari Gesti Memarista Herlina Yoka Roida Nekhasius Agus Sunarjanto Prabowo, F.X. Agus Joko Waluyo ROSALINA WIJAYANTI Sina, Siprianus Salvatore Susilawati Cicilia Laurentia Tananjaya, Tania Oktavianes Tania, Ivon Natasia