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All Journal Business Accounting Review
Yulius Christiawan
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Economics, Econometrics & Finance

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PENGARUH CAPITAL ADEQUACY RATIO (CAR), LOAN TO DEPOSIT RATIO (LDR) DAN NON PERFORMING LOAN (NPL) TERHADAP HARGA SAHAM DENGAN GOOD CORPORATE GOVERNANCE (GCG) SEBAGAI VARIABEL MODERASI Christian Tejakusuma; Lucas Kahar; Yulius Christiawan
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

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This study aims to determine whether CAR, LDR, and NPL have an influence on the Stock Price (HS). In addition, this study also aims to determine whether GCG moderates the relationship between CAR, LDR, and NPL on Stock Price (HS). This study was conducted on 34 companies in the banking sector listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019. This study uses panel data multiple linear regression techniques. The results of data testing prove that the banking ratio CAR and LDR have no effect on stock prices (HS). Meanwhile, GCG moderates by strengthening the relationship between CAR and LDR with Stock Price (HS) and GCG moderates by weakening the relationship between NPL and Stock Price (HS). The results of the study are expected to be useful for shareholders to pay more attention to the influence of banking ratios and GCG as the influence of stock prices.
PENGARUH CAPITAL ADEQUACY RATIO (CAR), LOAN AT RISK (LAR) DAN SITUASI PANDEMI TERHADAP PROFITABILITAS DI PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2018 DAN 2020 Arial Batitusta; Yulius Christiawan
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

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This study aims to test whether the Capital Adequacy Ratio (CAR), Loan at Risk (LAR) and the Pandemic Situation have an effect on profitability. This research was conducted on 42 companies in the banking sector listed on the Indonesia Stock Exchange (IDX) in 2018 and 2020. The hypothesis testing in this study uses a panel data regression model. The results of this study found that the variables Capital Adequacy Ratio and Loan at Risk have a significant effect on profitability. In addition, the Pandemic Situation variable has an insignificant effect on profitability. The results of this study can be used by bank management as additional information in making decisions in banking 
Pengaruh Eps dan Pertumbuhan Laba terhadap Harga Saham pada sektor Infrastruktur yang tercatat di Bursa Efek Indonesia. Apakah Prioritas Pembangunan Infrastruktur ikut mempengaruhi? David Subagio; Shany Setiawan; Yulius Christiawan
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

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This study was conducted with the aim of knowing whether EPS, profit growth, andinfrastructure development priorities have a positive effect on stock prices (SP) in infrastructuresector companies. In addition, this study also aims to determine the moderating relationshipbetween infrastructure development priorities and the relationship between EPS and profit growthwith stock prices. This research was conducted on 13 infrastructure companies on the IndonesiaStock Exchange (IDX) for the 2010-2019 period. The hypothesis in this study was tested using apanel data regression model. The results of this study found that the EPS variable and the priority ofinfrastructure development are the variables that have the most significant effect on stock prices.This study also found that earnings growth did not have a significant effect on stock prices. Inaddition, this study found that with the policy of prioritizing infrastructure development, therelationship between EPS and stock prices was strengthened. However, this does not apply to therelationship between profit growth and stock prices. The results of this study can be used forinvestors as additional information in making investment decisions.
Pengaruh Kepemilikan Manajerial, Kompensasi Bonus Terhadap Manajemen Laba Saat Sebelum dan Sesudah Kebijakan “PSBB” Diberlakukan Pada Sektor Industri Transportasi dan Logistik William Kwestianus; Alby Tandinata; Yulius Christiawan
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Agency theory is the employment relationship between the agent and the principal. Differences ininterests cause agency problems where the decisions taken by the agent are not in line with the principal. Theprincipal tendency to make profit as an indicator of company performance is the main reason why earningsmanagement practices occur. The existence of the "PSBB" policy affects the company's profit. Managerialownership, bonus compensation can affect the magnitude of earnings management practices. Based on thistheory, this study aims to prove the effect of managerial ownership, bonus compensation on earningsmanagement before and after the "PSBB" policy was implemented. The study was conducted on 15 companiesin the transportation and logistics industry sector on the Indonesia Stock Exchange (IDX) for the 2018-2021.This research uses multiple linear regression technique of panel data. The results of the study prove that thesmaller the managerial ownership and the greater the bonus compensation received by the management, thehigher the earnings management practice. Furthermore, it is proven that the existence of the "PSBB" policyfurther strengthens the negative influence of managerial ownership and strengthens the positive effect of bonuscompensation on earnings management practices.
Co-Authors Alby Tandinata Arial Batitusta Christian Tejakusuma David Subagio Lucas Kahar Shany Setiawan William Kwestianus