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All Journal Prosiding Working Papers Series In Management Jurnal Akuntansi Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Yunia Panjaitan
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Decision Sciences, Operations Research & Management Education Environmental Science Health Professions Medicine & Pharmacology Public Health Social Sciences

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Journal : Jurnal Akuntansi

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ANALISIS PENGARUH PENGUMUMAN RIGHT ISSUE TERHADAP ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM DI BURSA EFEK INDONESIA PERIODE TAHUN 2009 – KUARTAL 3 TAHUN 2012 Maria Gladys Jessica Kamalsah; Yunia Panjaitan
Jurnal Akuntansi Vol 8 No 2 (2015): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (815.597 KB) | DOI: 10.25170/jara.v8i2.4

Abstract

The availability of the information on capital market transactions will affect decisions of investors who will also determine the price of the stock market. This study was conducted to examine the effect of the announcement of the rights issue on stock prices and trading volume. Sample for this study was 63 companies who do right issue on the Stock Exchange during 2009 - 3rd quarter of 2012. The data collected consisted of daily return actual data, the IHSG daily data as market returns, and daily stock trading volume from each sample company. The result of the analysis showed that there were no significant differences in average abnormal return, but there are significant differences in the average stock trading volume. So, it can be concluded that the announcement of the rights issue contains information for investors, but did not contain information to make an investment decision.
KECENDERUNGAN PELANGGARAN PERJANJIAN UTANG PADA PERUSAHAAN KONSTRUKSI DAN PROPERTI DI BEI Billy Dermawan; Yunia Panjaitan
Jurnal Akuntansi Vol 14 No 2 (2020): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v14i2.1232

Abstract

The importance of debt covenant violation is to minimize the debtholder default risk. The possibility of debtholder’s default risk may be caused by liquidity problems, low profitability, and bad quality of earnings. Hence, this study aims to proof the tendency of debtholder to violate debt covenants by measuring current ratio volatility, return on assets, and earnings quality as independent variables. By using five companies from construction and property sub-sector that listed on Indonesia Stocks Exchange in 2016- 2018, the data are analyzed with multiple linear regression model for panel data. From this study, we can conclude that the impact of return on assets to debt covenant violation is significantly negative, debtholders with poor financial performance have higher potential to do debt covenant violation. However, there is no evidence that debt covenant violation is affected current ratio volatility and earnings quality.
Co-Authors A. Bambang Sungkowo Billy Dermawan Imelda Hostia Larasati Maria Gladys Jessica Kamalsah Sri Hapsari Wijayanti Vincent Iggy Prince William Gultom