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Corporate Social Responsibility And Financial Ratio on Market Value Added Diyah Santi Hariyani; L. H. Almira Salatnaya; D.Dwi Mardani
Ilomata International Journal of Tax and Accounting Vol 1 No 4 (2020): October 2020
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.55 KB) | DOI: 10.52728/ijtc.v1i4.147

Abstract

The purpose of this study is to empirically examine the Effect of Corporate Social Responsibility (CSR) and Financial Ratio on Market Value Added (MVA), both simultaneously and partially. This research was conducted using a sample of 33 companies winning 2016 CSR and Top CSR 2017 Appreciation by determining their samples (purposive sampling) because there were certain considerations over a period of 2 years (2015-2016). The results of this study indicate that simultaneously the effect of CSR and Financial Ratio together does not significantly influence Market Value Added (MVA). And partially ISO9001, ISO14001, ISO26000, OHSAS18001, Current Ratio (CR), Debt to Equity Ratio (DER), Price Earnings Ratio (PER), Total Asset Turnover and Return on Sales do not significantly influence MVA. While partially only ESOP has a significant effect on MVA.
Stock Returns of Pharmaceutical Companies during COVID-19 Ajeng Aprilyana Pratiwi; Diyah Santi Hariyani; Wenni Wahyuandari; Eni Minarni
AJAR Vol 6 No 02 (2023): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v6i02.384

Abstract

The Covid-19 pandemic has had a major impact on the share prices of companies in Indonesia, while the sector that received positive sentiment amid the Covid-19 outbreak is the Pharmaceutical Company Sector. The purpose of this study is to analyse the effect of earning per share, financial performance, and stock liquidity on stock returns during the Covid-19 pandemic (a case study on a pharmaceutical company listed on the Indonesia Stock Exchange). The method used in this study is quantitative. The source of data used in this study is secondary data. The sampling technique used in this research is the purposive sampling technique. This study indicates that return on equity has a significant effect on stock returns. Earnings per share and stock liquidity have no impact on stock returns.