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Faktor Determinan Earnings Response Coefficient pada Perusahaan Energy Sukendra, Christian; Suhendah, Rousilita
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3576

Purpose: This study aimed to determine the influence of the leverage, growth opportunity, and firm size on Earnings Response Coefficient (ERC) on the energy companies listed on the Indonesia Stock Exchange from 2018 to 2022 Methodology/approach: This research approach used quantitative research with descriptive research type. The research sample was determined by purposive sampling method to obtain 47 energy companies listed on the Indonesia Stock Exchange in 2018-2022. The independent variables used in this study are leverage, growth opportunity, and firm size. Earnings Response Coefficient serves as the dependent variable in this research. This study employs panel data with a Fixed Effect Model regression. The data used has passed the classical assumption tests. Results/findings: The study results show that the growth opportunity has a positive and significant influence on the earnings response coefficient. However, the leverage and firm size do not have affect on the the earnings response coefficient. Limitations: This study has limitations as it was conducted only in the energy sector listed on the Indonesia Stock Exchange, with an observation period of five years. The independent variables used are leverage, growth opportunity, and firm size. The Earnings Response Coefficient, as the dependent variable, is measured by regressing unexpected earnings against cumulative abnormal returns. Future research is expected to use other independent variables, such as capital structure, conservatism, and earnings persistence. Contribution: This research can be used for adding knowledge in the financial field, especially for those who want to invest in a company by analyzing the Earnings Response Coefficient, which reflects the market's reaction to the company's earnings. This study contributes by showing that investors pay more attention to a company's growth opportunity when evaluating its earnings. This is because growth opportunity reflect the company's potential to generate profits. Investors are more interested when the company's profits are distributed in the form of dividends. However, investors also do not overlook other factors that could lead to speculation, which may impact the company's earnings.

Faktor Determinan Earnings Response Coefficient pada Perusahaan Energy Sukendra, Christian; Suhendah, Rousilita
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3576

Purpose: This study aimed to determine the influence of the leverage, growth opportunity, and firm size on Earnings Response Coefficient (ERC) on the energy companies listed on the Indonesia Stock Exchange from 2018 to 2022 Methodology/approach: This research approach used quantitative research with descriptive research type. The research sample was determined by purposive sampling method to obtain 47 energy companies listed on the Indonesia Stock Exchange in 2018-2022. The independent variables used in this study are leverage, growth opportunity, and firm size. Earnings Response Coefficient serves as the dependent variable in this research. This study employs panel data with a Fixed Effect Model regression. The data used has passed the classical assumption tests. Results/findings: The study results show that the growth opportunity has a positive and significant influence on the earnings response coefficient. However, the leverage and firm size do not have affect on the the earnings response coefficient. Limitations: This study has limitations as it was conducted only in the energy sector listed on the Indonesia Stock Exchange, with an observation period of five years. The independent variables used are leverage, growth opportunity, and firm size. The Earnings Response Coefficient, as the dependent variable, is measured by regressing unexpected earnings against cumulative abnormal returns. Future research is expected to use other independent variables, such as capital structure, conservatism, and earnings persistence. Contribution: This research can be used for adding knowledge in the financial field, especially for those who want to invest in a company by analyzing the Earnings Response Coefficient, which reflects the market's reaction to the company's earnings. This study contributes by showing that investors pay more attention to a company's growth opportunity when evaluating its earnings. This is because growth opportunity reflect the company's potential to generate profits. Investors are more interested when the company's profits are distributed in the form of dividends. However, investors also do not overlook other factors that could lead to speculation, which may impact the company's earnings.

PENGARUH LEVERAGE, FIRM SIZE, DAN TIMELINESS TERHADAP EARNINGS RESPONSE COEFFICIENT Hartanto, Bianca Natalie; Suhendah, Rousilita
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33125

The purpose of this study is to obtain empirical evidence regarding the effect of leverage, firm size, and timeliness on the earnings response coefficient. This study used basic materials sector companies that were registered on the Indonesia Stock Exchange during 2018-2021, the sample was selected using the purposive sampling method and there were 43 companies that met the criteria. The data obtained was then processed using Microsoft Excel 365 and Eviews 12 software. The results in this study stated that leverage and timeliness have no significant effect on the earnings response coefficient. Meanwhile, firm size has a positive and significant effect on the earnings response coefficient. The implication of this study is firm size influences investors in investing decisions.

PENGARUH LEVERAGE, FIRM SIZE, DAN TIMELINESS TERHADAP EARNINGS RESPONSE COEFFICIENT Hartanto, Bianca Natalie; Suhendah, Rousilita
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33125

The purpose of this study is to obtain empirical evidence regarding the effect of leverage, firm size, and timeliness on the earnings response coefficient. This study used basic materials sector companies that were registered on the Indonesia Stock Exchange during 2018-2021, the sample was selected using the purposive sampling method and there were 43 companies that met the criteria. The data obtained was then processed using Microsoft Excel 365 and Eviews 12 software. The results in this study stated that leverage and timeliness have no significant effect on the earnings response coefficient. Meanwhile, firm size has a positive and significant effect on the earnings response coefficient. The implication of this study is firm size influences investors in investing decisions.

FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS QUALITY PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI Widjaja, Nehemia Davis; Suhendah, Rousilita
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33782

The purpose of this study was to examine and obtain empirical evidence regarding factors of earnings quality which includes the influence of leverage, liquidity, and firm size. The research was conducted in manufacturing companies sector consumer goods listed in the Indonesian Stock Exchange during the 2019-2021 period. This research used 23 manufacturing companies in the consumer goods sector as a sample after selected by purposive sampling method. This research processed using EViews 12 software and using multiple linear regression analysis techniques to test the hypothesis. Based on this research, the results shows that leverage and liquidity have positive effect toward earnings quality, meanwhile firm size has no effect towards earnings quality.

FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS QUALITY PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI Widjaja, Nehemia Davis; Suhendah, Rousilita
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33782

The purpose of this study was to examine and obtain empirical evidence regarding factors of earnings quality which includes the influence of leverage, liquidity, and firm size. The research was conducted in manufacturing companies sector consumer goods listed in the Indonesian Stock Exchange during the 2019-2021 period. This research used 23 manufacturing companies in the consumer goods sector as a sample after selected by purposive sampling method. This research processed using EViews 12 software and using multiple linear regression analysis techniques to test the hypothesis. Based on this research, the results shows that leverage and liquidity have positive effect toward earnings quality, meanwhile firm size has no effect towards earnings quality.

Pengaruh Covid-19 dan Volume Perdagangan Terhadap Return Saham Rousilita Suhendah; Andrew Yonanda
Jurnal Akuntansi Vol. 14 No. 2 (2022): Vol 14 No 2 (2022)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to obtain empirical evidence regarding the effect of COVID-19 and trading volume on stock returns in pharmaceutical and communication companies listed on the Indonesia Stock Exchange in 2020. The independent variable for covid-19 is the number of positive confirmed cases covid-19 and the number of deaths due to COVID-19. Stock trading volume as an independent variable is measured by the natural logarithm of the difference in today's stock trading volume minus yesterday's stock trading volume. Sampling using non-probability sampling with purposive sampling technique. The sample obtained for this study amounted to 24 companies. The results of this research observation indicate that the growth of positive COVID-19 confirmation cases harms stock returns, and trading volume has a positive effect on stock returns. However, the growth of deaths in COVID-19 cases does not affect stock returns. This study implies that the higher the number of positive confirmed cases of COVID-19, the government will carry out bigger distancing social restrictions. The company limits its operations and affects the company's productivity. The company's performance and stock prices have decreased. The higher the trading volume indicates that the company's shares are in demand by investors. Investors respond to market sentiment by buying company shares because investors think that share prices will rise. The increasing stock price has impacted capital gains that will obtain by investors in the futureKeywords: Covid-19, Trading Volume, Stock Return

Edukasi Pelatihan Sistem Penjurnalan Perusahaan Dagang untuk Siswa-Siswi SMA Suhendah, Rousilita; Jennifer , Jennifer; Goh , Erica; Heni , Heni
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 4 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v5i4.4378

Purpose: To improve knowledge and understanding of the trading company journaling system for Tarsisius High School students so that they can understand trading company journals and can make trading company financial reports. Methodology/approach: The community service team conducted the activities about trading company journaling systems by lecturing and strengthening materials by providing pre-test and post-test. Results/findings: the post-test results of Tarsisius 1 High School students showed an increase in understanding of the trading company journaling system material compared to the pre-test results. The post-test mean result showed 72.0 and the pre-test results were 61.3. This indicates Tarsisius 1 High School students can be understood by the training participants. Conclusions: The PKM team conducted a training on journalizing systems for trading companies at SMA Tarsisius 1 for grades X–XII. The students responded enthusiastically and showed improved understanding of accounting and cost of goods sold. The school expressed interest in continuing the program next year with topics on manufacturing accounting, including cost of production, job order, and process costing. Limitations: The number of participants who took part in the training activities was limited so that not all Tarsisius High School students received training because this activity had the same schedule as the sports and arts competitions at the school. Contribution: This Community Service activity is one of the activities to educate and transfer knowledge about the trading company journaling system to the community, especially for high school students so that they can make financial reports for trading companies.

FAKTOR-FAKTOR YANG MEMENGARUHI RETURN SAHAM Johan, Johan; Suhendah, Rousilita; Daryatno, Andreas Bambang
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34390

This study aims to obtain empirical evidence on effects of covid-19, price volatility, and stocks liquidity on stocks return of index LQ45 companies listed on the Indonesian Stock Exchange during 2020 period with a sample of 45 companies after going through the method. purposive sampling. Data processing uses multiple regression analysis helped by Eviews 11 and Microsoft Excel 2016. The results of this study indicate that covid-19 has a significant negative effect on stocks return, while price volatility and stocks liquidity have significant positive effect on stocks return. The implication of this research is need to increase price volatility and stocks liquidity for company that will increase the stocks return which will bring a good signal for investors.

PERAN FIRM SIZE DALAM MEMODERASI DETERMINAN CASH HOLDING Sophia , Natasya Yohana; Suhendah, Rousilita
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34438

The purpose of this study was to analyze the effect of profitability, liquidity, and net working capital on cash holding moderated by firm size. This study uses data on property and real estate sector companies listed on the IDX. This study used 44 company samples with 132 observations that met the purposive sampling criteria. The data used is secondary data from the company's financial statements. The data processing technique used uses moderation regression analysis with the help of Microsoft Excel 2016 and E-views 12. The results obtained from this study are liquidity has a negative effect on cash holding, while profitability and net working capital do not have an effect on cash holding. Firm size cannot moderate the effect of profitability and net working capital on cash holding, while firm size can moderate the effect of liquidity on cash holding.

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