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All Journal Jurnal Riset Terapan Akuntansi
Nolita Yeni Siregar
Fakultas Ekonomi dan Bisnis, Institut Informatika dan Bisnis Darmajaya
Economics, Econometrics & Finance

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NEW NORMAL COVID-19: REAKSI PASAR MODAL? Nolita Yeni Siregar; Karisma Pramesthi Anggraini; Reva Meiliana; Rieka Ramadhaniyah
JURNAL RISET TERAPAN AKUNTANSI Vol. 6 No. 1 (2022): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.6555570

Abstract

Penelitian ini bertujuan untuk mengetahui reaksi pasar modal sebelum dan sesudah diberlakukannya new normal di masa pandemi COVID-19, dihitung dengan menggunakan tiga variabel yaitu abnormal return, aktivitas volume perdagangan dan security Return variiability. Sampel yang digunakan meliputi saham perusahaan keuangan yang terdaftar di Bursa Efek Indonesia sejak Mei 2020 hingga Juni 2020. Penggunaan sampel dipilih dengan menggunakan metode purposive sampling. Periode survei adalah 10 hari sebelum dan 10 hari setelahnya. Hasil pengujian membuktikan terdapat disimilaritas yang signifikan pada dua variable yaitu abnormal return dan fluktuasi return surat berharga. Namun, variabel trading volume activity tidak memiliki perbedaan yang signifikan. Kata Kunci: New Normal, reaksi pasar, event study, abnormal return, trading volume activity, security return variability.
ANALISIS PERAN KOMITMEN ORGANISASI DALAM MENINGKATKAN AKUNTABILITAS KINERJA MELALUI KOMPETENSI PEGAWAI DAN SISTEM PENGENDALIAN INTERNAL Dian Mustika; Puji Lestari; Reva Meiliana; Nolita Yeni Siregar
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/jrta.v10i1.11614

Abstract

The Bandar Lampung City Government's SAKIP score for 2023 decreased by 3.41 compared to 2022, indicating a decline in performance accountability. This study aims to examine the effect of employee competence and internal control systems on Government Agency Performance Accountability System, with organizational commitment as a moderating variable in the Bandar Lampung City Government. This study uses a quantitative approach with primary data obtained through questionnaires. The sampling technique uses purposive sampling with three criteria, collecting 45 respondents from 16 OPDs in the Bandar Lampung City Government. The data analysis technique used Partial Least Square - Structural Equation Modeling (PLS-SEM) with the WarpPLS 8.0 application. The results of this study indicate that Employee Competence and Internal Control Systems have a significant effect on Government Agency Performance Accountability and that Organizational Commitment is able to moderate the relationship between Employee Competence and Government Agency Performance Accountability. Meanwhile, Organizational Commitment unable to moderate the relationship between internal control systems and Government Agency Performance Accountability. Keywords:     Employee Competence, Internal Control Systems, Organizational Commitment, Government Agency Performance Accountability System
Co-Authors Dian Mustika Karisma Pramesthi Anggraini Puji Lestari Ramadhaniyah, Rieka Reva Meiliana