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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Accounting and Investment AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat International Journal of Supply Chain Management Reviu Akuntansi dan Bisnis Indonesia Prosiding Seminar Nasional Program Pengabdian Masyarakat Jurnal Riset Akuntansi dan Auditing
Arum Indrasari, Arum
Universitas Muhamadiyah Yogyakarta
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Medicine & Pharmacology Social Sciences Transportation

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Journal : Journal of Accounting and Investment

 1 
Informasi Akuntansi dan Non Akuntansi Terhadap Initial Return Saham Linggar Prawesti; Arum Indrasari
Journal of Accounting and Investment Vol 15, No 1: January 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research analyze and provide empirical evidence about the effect of accounting information (firm size, earning per share (EPS), financial leverage, return on asset (ROA)) and non accounting information (percentage of share ownership, auditor reputation, underwriter reputation, type of industry) to the initial returns at the initial public offering (IPO). This research use secondary data derived from the annual report where companies conduct the initial public offering (IPO) in the year of 2008-2012. The sample is 65 companies which is obtained by purposive sampling method. The analytical method used is multiple linear regressions with significance level 5%. Results of the research indicated that financial leverage have a negative and significant effect on the initial returns. Meanwhile variable firm size, earnings per share (EPS), return on assets (ROA), percentage of share ownership, auditor reputation, underwriter reputation, and the type of industry does not significantly effect the initial returns.
Analisis Pengaruh Day of The Week Effect terhadap Return Saham di Bursa Efek Jakarta Arum Indrasari; Afrizal Tahar
Journal of Accounting and Investment Vol 5, No 2: July 2004
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Some of the people have believed in the superstitions in which there exists “good days” for doing  activities, including to start business and investment. The purpose of this paper is to disclose to what extent the phenomenon of market anomaly is feasible in Jakarta Stock Exchange in connection to the existence of the effect of “good days” for trading on daily stock returns. Based on the research result, we found the there exist distinction in daily stock return and abnormal returns particularly on Tuesday and Wednesday.
The Impact of Ownership Structure on CSR Disclosure: Evidence from Indonesia Peni Nugraheni; Arum Indrasari; Noradiva Hamzah
Journal of Accounting and Investment Vol 23, No 2: May 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (596.15 KB) | DOI: 10.18196/jai.v23i2.14633

Abstract

Research aims: When stakeholders want to invest in a company, CSR is one of the concerns. Thus, this study aims to examine the effect of ownership structure on corporate social responsibility disclosure in Indonesian companies. The ownership structure in this study consisted of managerial ownership, institutional ownership, public ownership, and foreign ownership.Design/Methodology/Approach: The samples in this study were companies listed on the Indonesian stock exchange from 2017 to 2019 that belonged to the sensitive industry category. The ownership structure comprised managerial ownership, institutional ownership, public ownership, and foreign ownership. CSR disclosure was measured using the Global Reporting Initiative (GRI). The data were then analyzed using panel data regression.Research findings: The results showed that institutional ownership positively affected CSR disclosure, while managerial, foreign, and public ownership did not affect CSR disclosure. Theoretical contribution/Originality: The company’s organs, including ownership structure, are expected to encourage companies to be more active in conducting CSR and disclosing it in company reports. However, while many ownership structures do not affect CSR, stakeholders and regulators need to encourage other instruments that can be used to increase CSR disclosure.
Co-Authors Afrizal Tahar Anindita, Arofa Nafia Arofa Nafia Anindita Diyah Ayu Novita Sari Etik Kresnawati EVY RAHMAN UTAMI Fadia Aun Putri Hafidhah Kasriana Kasriana Linggar Prawesti Mardhiyah Mutmainah Mutmainah, Mardhiyah Noradiva Hamzah Noradiva Hamzah Nugraheni, Peni Reschiwati Reschiwati Rezki, Sri Budhi Ruhanita Maelah Sri Budhi Rezki Sri Tasminatun Utami, Evy Rahman Yusrina Ilmawati