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METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Published by Universitas Methodist Indonesia
ISSN : 25990136     EISSN : 25991175     DOI : https://doi.org/10.46880/jsika
Core Subject :
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist adalah media informasi karya ilmiah pada ilmu Akuntansi dan Keuangan yang diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi Universitas Methodist Indonesia, terbit 2 (dua) kali setahun, pada bulan Oktober dan April. Media ini terbuka untuk para akademisi, ilmuwan, praktisi, mahasiswa yang berkontribusi pada pengembangan ilmu pengetahuan untuk kebaikan seluruh dunia. Jurnal ini diharapkan mampu menjadi sarana komunikasi ilmiah dan berkontribusi bagi bangsa Indonesia serta dunia internasional.
Arjuna Subject : -
Articles 112 Documents
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The Effect of Market Value and BID–ASK Spread on Stock Holding Period in LQ45 Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period Hutagalung, Itce; Arison Nainggolan; Tri Dharma Sipayung; Wesly Andri Simanjuntak
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 10 No 1 (2026): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol10No1.pp42-52

Abstract

This study aims to determine whether market value and bid-ask spread affect the holding period. The population of this study consists of LQ 45 companies listed on the Indonesia Stock Exchange for the period 2021-2024. The population includes 45 companies with the same sample that meets the criteria. The technique used is purposive sampling. The data analysis technique used is multiple linear regression. The results of the study show that partially, the independent variable market value has a significant effect on the stock holding period. The bid-ask spread does not have a significant effect on the stock holding period. Furthermore, simultaneous testing proves that market value and bid-ask spread have a significant effect on the stock holding period. In the coefficient of determination test, it was found that the variables market value and bid-ask spread can explain 83.6% of the holding period variable, while the remaining 16.4% is influenced by other variables outside the research model.
Pengaruh Green Accounting, Kinerja Lingkungan dan Ukuran Perusahaan Terhadap Nilai Perusahaan Industrial Periode 2023-2024 Mie Mie; Sulia Sulia; Iskandar Muda Situmorang
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 10 No 1 (2026): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol10No1.pp195-208

Abstract

The Tobin's Q formula is a measure of company value that is considered more rational because it considers the liability element in its calculation. This model combines all elements of the company's debt and equity, thus focusing not only on investors but also on creditors. Sustainability issues have become a global concern with increasing awareness of climate change, environmental degradation, and limited natural resources. Global organizations such as the United Nations, through the Sustainable Development Goals (SDGs), encourage all sectors, including the business sector, to integrate environmental and social aspects into their business strategies. The purpose of this study is to identify and analyze the influence of Green Accounting, Environmental Performance, and Company Size on Company Value (Tobin's Q Formula). The sampling method used was purposive sampling, and 56 companies were obtained that met the research criteria. The research data came from the annual financial reports of industrial companies published on the Indonesia Stock Exchange during the 2023-2024 period. The data testing method used the SPSS application. The research results show that Green Accounting and Environmental Performance have no effect on company value. Company size has a significant effect on company value.

Page 12 of 12 | Total Record : 112

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