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All Journal Jurnal Akuntansi dan Governance Andalas Jurnal Akuntansi
Efa Yonnedi
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Economics, Econometrics & Finance Social Sciences Other

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VOLATILITAS HARGA SAHAM PASAR MODAL INDONESIA: STUDI PADA INDEKS LQ45 PERIODE 30 DESEMBER 2011-30 JUNI 2014 Winda Wulansari; Efa Yonnedi
Jurnal Akuntansi dan Governance Andalas Vol 1 No 1 (2015)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i1.8

Abstract

Penelitian ini bertujuan mempelajari volatilitas dari harga saham di Bursa Efek Indonesia khususnya pada Indeks LQ45. Sampel penelitian ini adalah harga penutupan LQ45 dari 30 Desember 2011 sampai dengan 30 Juni 2014, dengan jumlah sebanyak 610 observasi. Penelitian ini menggunakan model ARCH/GARCH untuk memodelkan volatilitas dan menggunakan uji granger kausalitas untuk melihat pengaruh lag (return) LQ45 terhadap volatilitas LQ45. Penelitian ini menemukan bahwa terdapat fenomena volatility clustering pada indeks LQ45, GARCH (1,1) sebagai model yang baik untuk menggambarkan pergerakan volatilitas dari Indeks LQ45 dan return LQ45 granger cause volatilitas LQ45. Penemuan ini dapat digunakan investor sebagai salah satu pertimbangan dalam pengambilan keputusan investasi.
Analysis of The Influence of Enterprise Risk Management Implementation on Company Performance and Company Value Maharani, Clarissa; Efa Yonnedi
Jurnal Akuntansi Vol. 13 No. 3 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.3.187-198

Abstract

This study aims to explore the degree to which the implementation of enterprise risk management (ERM) affects company performance and value. Assessing the level of ERM implementation is done by using six components derived from governance and firm operating activities. This study also used board of directors, firm size, leverage and return on equity (ROE) as control variables. The population in this study include Technology, Infrastructure, transportation and logistic sector listed on the Indonesia Stock Exchange from 2018 to 2020. Samples were taken using purposive sampling method which amounted to a total of 52 companies. The result of the first model shows that financial performance of ROA, ERM Implementation, Leverage, Return on Equity, BODSIZE and Firm Size variable effect simultaneously. But ERM Implementation only partially influences ROA. In measuring Firm Value of Tobin’s Q, the effect of ERM implementation, BODSIZE, Size, Leverage and ROE were assessed simultaneously. On the other hand, ERM implementation and BODSIZE only partially impact Tobin’s Q.
Co-Authors Maharani, Clarissa Winda Wulansari