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All Journal Jurnal Akuntansi Indonesia JAM : Jurnal Aplikasi Manajemen TEKNOLOGI PANGAN : Media Informasi dan Komunikasi Ilmiah Teknologi Pertanian DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Jurnal Riset Terapan Akuntansi Eksos JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) JURNAL PERSPEKTIF ADMINISTRASI DAN BISNIS Kapuas
Yani Riyani
Politeknik Negeri Pontianak
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Eksos

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Pengaruh Pemahaman Kode Etik, Komitmen Organisasi, Prinsip Moral terhadap Kepuasan Kerja dengan Perilaku Etis Yani Riyani; Khamim Khamim; Oscar Rynandi
Eksos Vol 13 No 2 (2017): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v13i2.74

Abstract

This study aims to determine the effect of understanding the code of ethics, organizational commitment, moral principles to job satisfaction with ethical behavior as intervening variables. This research is a descriptive research in the form of correlation using data collection instrument in the form of questionnaire. 60 distributed questionnaires distributed proportionally to Lecturers in eight departments in the Polytechnic of Pontianak. The analytical tool used is the regression analysis, because it uses the questionnaire then tested the validity and reliability, then tested the classical assumptions before Hypothesis Testing done. This research resulted that both partially and simultaneously that the understanding of code of ethics, organizational commitment and moral principle influence ethical behavior while the understanding of ethical code, organizational commitment and moral principle in parsil have no effect on job satisfaction, while ethical behavior partially influence to job satisfaction but simultaneously understanding the code of ethics, organizational commitment, moral principles and ethical behavior affect the job satisfaction.
Pengaruh Pengumuman Kebijakan Dividen terhadap Volatilitas Harga Saham Yani Riyani
Eksos Vol 15 No 2 (2019): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v15i2.85

Abstract

This study aims to determine the effect of dividend policy announcements on stock price volatility. This research is an event study, with a period of observation 10 days before and after dividend announcement. According to the purposive sampling of 30 companies incorporated in the JII there are 20 companies that meet the criteria to be sampled. The variable used in this study is dividend policy announcements which are proxied by abnormal returns and stock price volatility. By using simple linear regression analysis, the results of the study found that the dividend announcement policy affects the volatility of stock prices. This means that dividend policy announcements contain information that causes shares to react. The results of this study are consistent with the dividend signaling theory which states that dividend policy announcements contain information that can cause stock prices to react.
Reaksi Pasar Modal Indonesia terhadap Kemenangan Presiden Republik Indonesia dalam Pilpres 2019 Yani Riyani; Kartawati Mardiah; Susan Andriana
Eksos Vol 16 No 1 (2020): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v16i1.91

Abstract

Penelitian ini bertujuan untuk mengetahui apakah peristiwa pengumuman kemenangan Presiden Republik Indonesia dalam PILPRES 2019 menimbulkan reaksi pada pasar modal Indonesia dan apakah terdapat perbedaan reaksi pasar sebelum dan sesudah pengumuman serta antara saham Syariah dengan yang non Syariah dalam PILPRES 2019. Penelitian ini merupakan event study dengan dengan prosedur penelitian yaitu menentukan event window, menentukan populasi dan sampel, mengumpulkan data harga dan nilai kapitalisasi pasar, menghitung actual return, menghitung expected return, menghitung abnormal return dari setiap saham dengan mengurangi actual return dengan expected return dari masing-masing saham, menghitung rata-rata abnormal return dan menghitung standard errornya, melakukan analisis deskriptif, melakukan uji hipotesis dengan menggunakan analisis one sample t test, paired sample t-test atau wilcoxon serta melakukan interpretasi terhadap hasil pengujian. Populasi dalam penelitian adalah seluruh emiten yang tergabung dalam Sub Sektor Bank yang berjumlah 45 perusahaan. Dengan menggunakan purposive sampling maka yang menjadi sampel sebanyak 34 perusahaan. Penelitian ini menemukan bahwa pertama, pasar modal Indonesia tidak bereaksi pada saat peristiwa pengumuman kemenangan Presiden Republik Indonesia dalam PILPRES 2019. Kedua, tidak terdapat perbedaan reaksi pasar akibat peristiwa pengumuman kemenangan Presiden RI dalam PILPRES 2019 sebelum dan sesudah tanggal pengumuman pemenang. Dan tidak terdapat perbedaan reaksi pasar akibat peristiwa pengumuman kemenangan Presiden RI dalam PILPRES 2019 untuk saham perusahaan Syariah dengan saham perusahaan yang non Syariah.
APAKAH GOODWILL BERPENGARUH TERHADAP RETURN SAHAM SYARIAH? Mardiah, Kartawati; Riyani, Yani; Andriana, Susan
Eksos Vol. 20 No. 2 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i2.1114

Abstract

This study aims to determine and analyze whether goodwill can affect the return of sharia stocks of entities listed on the Jakarta Islamic Index (JII) for the period 2020-2022. The research method is descriptive associative. The dependent variable in this study is Sharia Stock Return (Y) and the independent variable is Goodwill (X). Sampling using purposive sampling, obtained ten companies. Data were processed with simple linear regression using eViews. The study produced a significance value (Sig.) of 0.5897 which means it is greater than the probability of 0.05, meaning that Goodwill (X) has no effect on sharia stock returns at a significance level of 5%.
Co-Authors Adithya, Rizky Adithya Agus Widodo Andini, Risky Suci Andjioe, Oscar Rynandi Baidhillah Riyadhi Bob Mustafa Cahyowati, Anik Desty Wana Desty Wana Fenny Imelda Fiorintari, Fioritari Haryati Haryati Haryati Henri Parsetyo Ida Ayu Putu Sri Widnyani Irawati, Rika Kartawati Mardiah Khamim Khamim, Khamim Kurniasih, Ninik Lestari, Melati Pramudita Linda Suherma Linda Suherma Merry Triani Murti Puspita Rukmi Nizar - Oscar Rynandi Oscar Rynandi Purwandani, Ledy Rezano, Tomi Riyadhi, Baidillah Rizki Adithya Rizky Adithya Rudi Tandra Rynandi, Oscar Sari, Wida Arindya Sulaiman Wahyudi Wahyudi Widodo Widodo Yohanes Adi Nugroho ZK Abdurahman Baizal