Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Awliya, Aldy
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
TESTING THE FIRM VALUE LISTED IN THE INDONESIAN SHARIA STOCK INDEX DURING THE COVID-19 PANDEMIC Awliya, Aldy; Bertuah, Eka
BAKI (Berkala Akuntansi dan Keuangan Indonesia) Vol. 8 No. 2 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i2.43247

Abstract

This study aims to test the firm value registered ISSI during the Covid-19 pandemic. The data is financial reports. Cross sectional data type. Data were analyzed using the Multiple Linear Regression Analysis technique and Moderation Regression Analysis in 2020 and different tests on financial reports in quarters II,III,IV before the 2019 pandemic and quarters II,III,IV the 2020 pandemic. Sample used purposive sampling in ISSI. The results the research are through multiple linear regression testing and testing the moderating variable, liquidity does not have an impact on value, size does not strengthen the correlation liquidity on value, leverage has an influence on value, size strengthens the impact leverage on value. Profitability has a positive influence on value, size impacts profitability on value. Activity has no effect on value, size does not strengthen the impact activity on value. Dividend policy has no effect on value, size does not strengthen the impact dividend policy on value. The results the different value tests show that there were differences in values pre-pandemic and pandemic for the non-primary consumer, primary consumer, energy, infrastructure, and health. The raw materials, finance, industry, property & real estate, technology, transportation & logistics had no difference in value pre-pandemic or pandemic.
Co-Authors Eka Bertuah