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KAJIAN KINERJA KEUANGAN EMITEN LQ 45 YANG TERDAFTAR DI BEI PADA MASA PANDEMI COVID-19 Mujiyono Mujiyono; Kristyana Dananti
Jurnal Riset Akuntansi dan Keuangan Vol 18, No 1 (2022): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2022.181.414

Abstract

ABSTRACT The purpose of this study is to obtain empirical evidence by conducting a scientific study of the financial performance of LQ 45 issuers listed on the Indonesia Stock Exchange (IDX) during the Covid-19 pandemic. LQ 45 is an issuer whose stock performance is included in the top 45 in terms of liquidity. The sample selection in this study was conducted using a non-probability sampling technique, namely census sampling. Because the sample obtained is relatively small, the statistical test using SPSS stanopa analysis test. The variables used in this study include: Return on Assets (ROA), Return on Equity (ROE), and Debt to Total Assets (DTA) both from the 2019 and 2020 annual reports. The results of data processing using stanopa related sampling in this study showed that each of the ROA, ROE, and DTA ratio variables of LQ 45 2019 and 2020 issuers had no significant difference. Keywords: Financial Performance, Issuer, PandemicABSTRAKTujuan penelitian ini adalah untuk memperoleh bukti empiris dengan melakukan kajian ilmiah  mengenai kinerja keuangan emiten LQ 45 yang terdaftar di Bursa Efek Indonesia (BEI) pada masa pandemi Covid-19. LQ 45 merupakan emiten yang kinerja sahamnya termasuk dalam 45 besar dalam tingkat liquiditasnya. Pemilihan sampel dalam penelitian ini dilakukan dengan metode teknik non probability sampling yaitu dengan sampling sensus. Oleh karena sampel yang diperoleh relatif kecil, maka uji statistik menggunakan SPSS uji analisis stanopa. Variabel yang digunakan dalam penelitian ini antara lain: Return on Asset (ROA), Return on Equity (ROE), dan Debt to Total Asset (DTA) baik yang berasal dari annual report 2019 dan 2020. Hasil olah data dengan stanopa related sampling dalam penelitian ini menunjukan bahwa masing-masing variabel rasio ROA, ROE, dan DTA emiten LQ 45 2019 dan 2020 tidak terdapat perbedaan yang signifikan. Kata Kunci: Kinerja Keuangan, Emiten, Pandemi
PENDAPATAN DAERAH, BELANJA DAERAH DAN PERTUMBUHAN EKONOMI DI KOTA/KABUPATEN KALIMANTAN BARAT Magdalena Nany; Mujiyono Mujiyono; Seseliya Seseliya
Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2022): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v25i2.2367

Abstract

The objective of this research was to give empirical evidence about the effects of Original Local Government Revenue, Revenue Sharing Funds, General Allocation Funds, Special Allocation Funds, and Regional Expenditure on economic growth. One hundred and forty three data from 13 districts and municipalities in West Kalimantan province during 2008-2018 were analyzed by multiple regression analysis. The results show that Revenue Sharing Funds, General Allocation Funds, Special Allocation Funds and Regional Expenditure have significant effects on economic growth. However Original Local Government Revenue do not have significant effects on economic growth.