Ekaningtyas Widiastuti
Faculty of Economics and Business, Universitas Jenderal soedirman

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Pengaruh ukuran perusahaan, bid ask spread, dan volume perdagangan terhadap price reversal Flora Sianipar; Riswan Riswan; Ekaningtyas Widiastuti
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 24 No 1 (2017): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (836.618 KB)

Abstract

Purpose: “The Influence of Firm Size, Bid Ask Spread, and Trading Volume on Price Reversal” is a research that aims to analyze the factors that affect price reversal on companies listed in LQ45 Index in period of November 8 - November 16, 2016. Methodology: This research is an associative study to determine the relationship or influence between two or more variables. The population used in this study was all companies listed in the Indonesia Stock Exchange during the study period. The method of collecting data used purposive sampling. Data obtained from purposive sampling method was 44 companies. Analysis method used in this research was multiple linear regression. Testing the hypothesis used the adjusted coefficient of determination, t-statistic test, and f-statistic test. Findings: The result of this research shows that firm size has positive and significant effect to price reversal, bid ask spread has positive and significant effect to price reversal, and trading volume has positive and significant impact to price reversal. Implications: The implications of the above conclusions are that investors can pay attention to the factor of firm size, bid ask spread, and trading volume as a basic for consideration to trade on the exchange to get the best return in accordance with the compensation of the risk that they received. Keywords: firm size, bid ask spread, trading volume, price reversal.
THE ROLE OF IMPROVING ENTREPRENEUR COMPETENCY, INNOVATION AND USE OF SOCIAL MEDIA IN THE SUSTAINABILITY OF MSMES IN BANYUMAS DISTRICT Ramita Kholifaturrohmah; Ekaningtyas Widiastuti; Cut Misni Mulasiwi; Yusmi Nur Wakhidati
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.873

Abstract

Every company must be able to compete in facing the challenges of globalization. Increasing business actors' competence (knowledge, skills, abilities) and innovative products is a primary concern to win the competition and achieve business sustainability. Mainly if MSMEs can utilize social media strategically in developing their business. This research focuses on MSMEs in the Banyumas Regency area to examine increasing entrepreneurial competence, innovation and the use of social media towards achieving sustainable MSMEs. The sample obtained was 51 MSME respondents. The analysis method uses multiple regression. Based on the results of the analysis, it shows that knowledge and social media have a positive and significant effect on the sustainability of MSMEs. In contrast, skills, abilities and innovation do not affect the sustainability of MSMEs. Based on the research results, the implication is that MSME actors can pay more attention to skills, abilities, and innovation, which must continue to be improved to produce better patterns, motifs and product quality and will maintain the company's existence and compete sustainably.
THE EFFECT OF TAX AVOIDANCE, PROFITABILITY, AND LEVERAGE ON DIVIDEND POLICY: LIQUIDITY AS MODERATING VARIABLE Fitria Hanifah; Ekaningtyas Widiastuti; Najmudin Najmudin
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.913

Abstract

This study examines the effect of tax avoidance, profitability, and leverage in dividend policy; this case study was conducted at IDX80. IDX80 is a list created by the Indonesian stock exchange where this index measures the price performance of 80 stocks with high liquidity and large market capitalization. This research was conducted in 2018 - 2021, using a purposive sample method; 96 samples were obtained. The results of this study indicate that tax avoidance does not affect the company's dividend policy, while profitability and leverage affect dividend policy. Legal tax avoidance by the company does not have a direct effect on the company's dividend policy. So, even though the company practices tax avoidance, this will not have a significant effect on the decision to distribute dividends. Profitability has a positive and significant impact on dividend policy, which means that if the company's profitability increases, the dividend policy will also increase. Then leverage has a negative and significant effect on dividend policy, which means that when the company's leverage is high, the dividends distributed by the company will decrease. Then, this study uses liquidity as a moderating variable, showing that liquidity moderates the relationship between profitability and dividend policy. In contrast, high liquidity can weaken the relationship between profitability and dividend policy.