Tujuan: Penelitian ini adalah menguji secara empiris reaksi investor pasca pengumuman unsuspensi saham dengan melihat abnormal return sebelum pengumuman suspensi dan setelah pengumuman unsuspensi.Metode: Penelitian ini merupakan studi peristiwa (event study), dengan menggunakan periode estimasi selama 100 hari dan periode jendela selama 6 hari yaitu 3 hari sebelum pengumuman suspensi, dan 3 hari pasca pengumuman unsuspensi. Hasil: Uji statistik menunjukkan bahwa pengumuman unsuspensi saham dengan melihat semua penyebab suspensi dan berdasarkan penyebab kenaikan harga saham yang signifikan, berpengaruh terhadap reaksi investor, yang ditunjukkan dari adanya perbedaan nilai rata-rata abnormal return saham yang signifikan secara statistik antara sebelum dan setelah pengumuman. Sedangkan untuk pengumuman unsuspensi saham akibat adanya informasi penundaan kewajiban emiten, tidak berpengaruh terhadap reaksi investor. Peneliti menggunakan model sesuaian rerata (mean-adjusted model), untuk mengestimasi return normal/return ekspektasian, penelitian selanjutnya dapat mempertimbangkan hal-hal berikut: menggunakan model pasar (market model), dan model sesuaian pasar (marked adjusted model), untuk mengestimasi return ekspektasian, memperbesar sampel dan memperpendek periode pengamatan.Kata Kunci: Studi Peristiwa, Unsuspensi, Reaksi Investor, Abnormal return
Perkembangan Usaha Mikro Kecil Menengah (UMKM) di Indonesia terus mengalami pertumbuhan. Agar Usaha Mikro Kecil Menengah (UMKM) itu dapat bersaing di era millenial yang begitu komplek ini, perlu didukung dengan kemampuan dasar dalam suatu perencanaan usaha yang lebih baik salah satunya usaha batu bata. Sudah sejak lama, batu bata menjadi bisnis yang cukup menggiurkan, terlebih saat ini makin maraknya pembangunan menjadikan batu bata banyak dicari (kompasiana.com, dengan judul "Usaha Batu Bata Tetap Eksis di Tengah Pandemi"). Laba pengrajin usaha batu bata sangat dipengaruhi oleh faktor-faktor produksi, seperti bahan baku (tanah liat dan kayu bakar), tenaga kerja, modal dan ketrampilan. Pengrajin usaha batu bata mencetak batu bata tergantung dari besarnya modal yang disediakan. Hal ini akan berdampak kepada kemampuan pengrajin dalam mengupah tenaga kerja, membeli bahan baku tanah liat dan sewa mesin cetak batu bata. Hal yang menjadi kendala setiap pengrajin adalah biaya produksi (biaya bahan baku, tenaga kerja dan biaya overhead pabrik) yang hampir setiap produksi mengalami kenaikan yang berdampak pada laba yang diperoleh. Kegiatan pengadian ini, adalah memberikan pelatihan mengenai pentingnya pengetahuan perencanaan dan pengendalian laba dan pembuatan anggaran biaya produksi sederhana, dan metode pelaksanaan kegiatan ini memberikan pelatihan, diskusi dan tanya jawab dan peserta sangat antusias mengikuti pelatihan.Kata kunci: budget, biaya produksi, labaÂ
The purpose of this study was to determine the difference and analyze financial performance and conventional banks Islamic banks. Type approach in this study is the quantitative approach. The research location is a conventional bank and Islamic banks are in Prabumulih. The research design used in this study was a descriptive study and research is quite descriptive comparative study, a study that is looking at or comparing the performance difference with conventional banks and Islamic banks using the CAMEL. The data used in this research is secondary data and primary data. Source data from conventional banks and Islamic banks, in the form of financial ratios in the quarterly financial statements and annual bank. The financial statements used in this study is a three-year financial statements, which 2012-2014.Teknik years of data analysis used in this research is the analysis of financial ratios (financial ratio analysis), the proxy CAMEL (capital, assets, management, earnings, liquidity and sensitivity to market risk). Analysis of financial ratios related to the financial performance of the bank group. This analysis is based on quantitative data is data in the form of figures on the bank's financial statements. Key words: Leadership, Competence, Career Development, and Performance, Apparatus              Â
The purpose of this study was to determine the effect on the profitability of savings PT.Bank Mandiri Tbk, the effect on the profitability of deposits PT.Bank Mandiri Tbk, giro effect on corporate profitability partially, and the effect of savings, deposit and current accounts toward profitability PT.Bank Mandiri, Tbk simultaneously. The method used in this research is quantitative research methods, data is expressed in the form of numbers. The data used in this research is secondary data such as financial statements, namely the balance of PT.Bank Mandiri Tbk years 2012-2014. The study concluded that portially there is a significant and positive impact on the profability of savings, meaning that f the savings increase, will increase the profitability of PT.Bank Mandiri, Tbk in carrying out the duties and functions as the manager of banking funds. Partially also a positive and significant impact on the profitability of the deposit, it implies that if there is an increase in deposits will increase the profitability of PT.Bank Mandiri Tbk, partially also a positive and significant influence between giro towards profitability, it implies that if there is an increase in demand that will increase the profitability of PT.Bank Mandiri Tbk, and jointly or simultaneously a positive and significant influence between savings, deposits, and curret accounts of the profitability of the company, this means that if there is an increase in savings, deposits, and current accounts will increase the profitability of PT.Bank Mandiri Tbk.
This study aims to analyze and obtain empirical evidence regarding the effect of profitability, solvency, liquidity, firm size, leverage, and auditor's opinion on audit report lag. The type of data used in this study is secondary data in the form of the company's annual financial reports. The research population is all property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Number of property and real estate sector companies listed on the Indonesia Stock Exchange during 2017-2020. totaling 65 companies. The method used is a non-probability sampling technique which means it is a technique that does not provide equal opportunities for all elements or parts of the population to be selected as samples. The analytical technique used is multiple linear regression analysis using the SPSS program. with the results of his research that profitability, company size, and auditor's opinion have an effect on audit report lag. Keywords: Audit Report Lag, Profitability, Solvency, Liquidity, Company Size, Auditor Opinion Abstrak Penelitian ini bertujuan untuk menganalisa dan memperoleh bukti empiris mengenai pengaruh profitabilitas, solvabilitas, likuiditas, ukuran perusahaan, leverage,dan opini auditor terhadap audit report lag. Jenis data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan. Populasi penelitian adalah semua perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2020. Jumlah Perusahaan sektor porperty dan real estate yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2020. berjumlah 65 perusahaan. Metode yang digunakan adalah teknik nonprobability sampling yang berarti merupakan teknik yang tidak memberi peluang yang sama untuk semua unsur atau bagian populasi untuk dipilih menjadi sampel.Teknik analisis yang digunakan adalah uji analisis regresi linear berganda dengan menggunakan program SPSS, dengan hasil penelitiannya bahwa profitabilitas, ukuran perusahaan, dan opini auditor berpengaruh terhadap audit report lag Kata Kunci : Audit Report Lag, Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan, Opini Auditor
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