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All Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan Transekonomika : Akuntansi, Bisnis dan Keuangan
I Gusti Ngurah Agung Suaryana
Fakultas Ekonomi dan Bisnis Universitas Udayana
Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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 1 
MARKET REACTION TO THE ENACTMENT OF FINANCE MINISTER REGULATION NUMBER 120 OF 2023 ON PROPERTY AND REAL ESTATE STOCKS Astawa, I Gede Candra Ari; Suaryana, I Gusti Ngurah Agung
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.706

Abstract

The introduction of PMK 120 of 2023, which offers DTP VAT incentives for the construction of landed houses and flats in the 2023 fiscal year, has led to a reaction in the capital market measured by Abnormal Return and Trading Volume Activity. A quantitative Event Study research is conducted to determine if there are any significant differences in Abnormal Return and Trading Volume Activity before and after the implementation of PMK 120 of 2023. Companies in the property and real estate sector listed on the Indonesia stock exchange were selected as the research sample through a purposive sampling method, totaling 84 samples. The One-Sample Wilcoxon Signed Rank Test was used as the analytical tool for this study. The findings of the research indicate that while there were no significant Abnormal Returns, there was a significant increase in Trading Volume Activity, suggesting that PMK 120 of 2023 has altered the expectations of individual investors. It is hoped that investors will be able to make informed decisions to either generate income or mitigate risks in the future capital market environment.
PENGARUH CSR TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA PERIODE 2018 - 2022 Rampengan, Edgar Franz Bartholomew; Suaryana, I Gusti Ngurah Agung; Joy, Joy
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 1 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10466212

Abstract

Corporate Social Responsibility is something very important because Corporate Social Responsibility is one of the company's ways to get a good image in the eyes of many people. The purpose of this study is to determine the effect of disclosure Corporate Social Responsibility on profitability in banking companies on the Indonesia Stock Exchange (IDX). The grand theory used in this research is signal theory, legitimacy theory and stakeholder theory. The profitability variable is proxied by Return on Assets. This research was conducted on companies listed on the Indonesia Stock Exchange (IDX) in 2018 – 2022. The population for this study was 43 companies with 5 years of observation, which was then determined by using the purposive sampling technique. Samples used in this study is 31 companies. Data from this study is collected using observation non participant technique. The Data analysis technique used in this study is simple linear regression analysis. The results of this study indicate that the disclosure of Corporate Social Responsibility does not affect the profitability of the companies.
Pengaruh January Effect dan Month Of The YearrEffect Terhadap Perusahaan Yang Tercatat Di IndekssLQ45 Tahun 2020-2022 Rumawas, Nicholas Eldrick; Mertha, Made; Suaryana, I Gusti Ngurah Agung; Wirawati, Ni Gusti Putu
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 2 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10494864

Abstract

January effect adalah fenomena anomali yang terjadi di pasar modal dimana return di bulan Januari cenderung lebih tinggi dibandingkan bulan lainnya. Kecenderungan bulan-bulan tertentu untuk memberikan return yang signifikan dibandingkan dengan bulan-bulan lainnya dikenal dengan istilah month of the year effect. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh january effect dan month of the year effect terhadap perusahaan yang tercatat di Indeks LQ45 tahun 2020-2022. Sampel yang digunakan pada penelitian ini berjumlah 28 perusahaan dengan menggunakan metode sampel jenuh dari dari populasi seluruh perusahaan yang berturut-turut tercatat di Indeks LQ45 selama tahun 2020-2022. Data yang dikumpulkan berupa data harga penutupan bulanan perusahaan yang digunakan untuk menghitung return realisasi bulanan perusahaan. Data tersebut kemudian melalui tahap analisis paired sample t-test untuk membuktikan fenomena january effect dan one-way ANOVA untuk membuktikan fenomena month of the year effect. Hasil penelitian ini menunjukkan bahwa fenomena january effect tidak terjadi pada perusahaan yang tercatat Indeks LQ45 dan fenomena month of the year effect terjadi dalam bentuk return signifikan positif pada bulan Oktober dan return signifikan negatif pada bulan Maret pada perusahaan yang tercatat Indeks LQ45.
PENGARUH PERTUMBUHAN PENJUALAN DAN KEPUTUSAN INVESTASI PADA NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Diva, Tjok Gde Putra Baskara; Suaryana, I Gusti Ngurah Agung
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024 (Special Issue)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.30739

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pertumbuhan penjualan dan keputusan investasi terhadap nilai perusahaan pada subperusahaan Sektor infrastruktur di BEI tahun 2020-2022. Persaingan antar perusahaan semakin ketat karena banyak perusahaan yang go public di Bursa Efek Indonesia. Perusahaan harus bisa bertahan dan terus berkembang dalam berbagai kondisi dengan mencapai laba sebesar-besarnya untuk meningkatkan nilai perusahaan, yang pada akhirnya akan menguntungkan para pemegang saham. Populasi yang digunakan pada penelitian ini adalah perusahaan infrastruktur yang terdaftar di BEI. Total Sampel yang digunakan adalah 49 perusahaan dengan total amatan sebanyak 147 amatan untuk periode pengamatan 3 tahun yaitu 2020-2022. Metode ditentukannya sample yakni digunakan metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Pengolahan data yang digunakan pada penelitian ini adalah spss. Hasil telah memberikan kesimpulan yaitu, pertumbuhan penjualan berpengaruh positif terhadap nilai perusahaan, keputusan investasi berpengaruh positif terhadap nilai perusahaan.
MARKET REACTION TO THE ENACTMENT OF FINANCE MINISTER REGULATION NUMBER 120 OF 2023 ON PROPERTY AND REAL ESTATE STOCKS Astawa, I Gede Candra Ari; Suaryana, I Gusti Ngurah Agung
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.706

Abstract

The introduction of PMK 120 of 2023, which offers DTP VAT incentives for the construction of landed houses and flats in the 2023 fiscal year, has led to a reaction in the capital market measured by Abnormal Return and Trading Volume Activity. A quantitative Event Study research is conducted to determine if there are any significant differences in Abnormal Return and Trading Volume Activity before and after the implementation of PMK 120 of 2023. Companies in the property and real estate sector listed on the Indonesia stock exchange were selected as the research sample through a purposive sampling method, totaling 84 samples. The One-Sample Wilcoxon Signed Rank Test was used as the analytical tool for this study. The findings of the research indicate that while there were no significant Abnormal Returns, there was a significant increase in Trading Volume Activity, suggesting that PMK 120 of 2023 has altered the expectations of individual investors. It is hoped that investors will be able to make informed decisions to either generate income or mitigate risks in the future capital market environment.
The Determinants of Rural Bank Profitability are Moderated by Credit Risk and Bank Size Kencana Dewi, Ida Ayu Komang Alit; Suaryana, I Gusti Ngurah Agung
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6613

Abstract

This study aims to analyze the effect of capital adequacy and credit distribution on profitability, with credit risk and bank size as moderating variables, at Rural Banks in Bali during the 2020–2024 period. This study uses a quantitative approach, with the population consisting of all BPRs in Bali registered with the Financial Services Authority. The sample was determined using purposive sampling, resulting in 128 BPRs as the study sample over a five-year observation period, producing a total of 640 observations. Data were obtained through documentation techniques from the annual financial statements of the BPRs and analyzed using Moderated Regression Analysis (MRA) with the help of SPSS. The results indicate that capital adequacy, proxied by the Capital Adequacy Ratio (CAR), has a positive effect on profitability, proxied by Return on Assets (ROA). Meanwhile, credit distribution, proxied by the Loan to Deposit Ratio (LDR), has no significant effect on profitability. Credit risk, proxied by Non-Performing Loans (NPL), was found to weaken the positive effect of capital adequacy on profitability but did not moderate the relationship between credit distribution and profitability. Additionally, bank size was not proven to moderate the relationships between either capital adequacy or credit distribution and BPR profitability in Bali during the study period. These findings highlight the importance of managing capital alongside credit risk control to enhance the financial performance of BPRs.
Co-Authors Astawa, I Gede Candra Ari Diva, Tjok Gde Putra Baskara Joy, Joy Kencana Dewi, Ida Ayu Komang Alit Made Mertha Ni Gusti Putu Wirawati Rampengan, Edgar Franz Bartholomew Rumawas, Nicholas Eldrick