This study aims to analyze the impact of Covid-19 on stock's abnormal return in cigarette sub sector companies listed on the Indonesia Stock Exchange in the January-May 2020 period. The population of this study are 5 cigarette sub sector companies. The research sample selection uses census method. Secondary data in this study regarding stock's abnormal returns with actual return and market return proxies. Data obtained from the company's daily stock price and composite stock price index. Descriptive statistical analysis, data normality test analysis and hypothesis test analysis are processed using SPSS 25. Statistical test with paired sample t test showed no significant difference in abnormal return between the period of 52 days before and 52 days when WFH with a significant level of 95% (α = 0.05). From the SPSS test results it is known that the significance value obtained is equal to 0.911. When compared with the significance value that has been set. the value is greater (α> 0.05). So H1 which states there are differences in stock's abnormal returns before and during the WFH Covid-19 is rejected.
Covid-19 is an international pandemic that has paralyzed the national economic sector. This study aims to analyze the impact of Covid-19 on stock’s abnormal return in cigarette sub sector companies listed on the Indonesia Stock Exchange in the January to May 2020 period. The population of this study is 5 cigarette sub sector companies listed on the Indonesia Stock Exchange in 2020. The research sample selection uses census method so as to obtain 5 sample companies with an observation period of 5 months (January to May 2020). Secondary data in this study regarding stock’s abnormal returns with actual return and market return proxies. Data obtained from the company's daily stock price and composite stock price index. Descriptive statistical analysis, data normality test analysis and hypothesis test analysis are processed using SPSS 25. Statistical test with paired sample t test showed no significant difference in abnormal return between the period of 52 days before and when WFH with a significant level of 95% (α = 0.05). From the SPSS test results it is known that the significance value obtained is equal to 0.911. When compared with the significance value that has been set. The value is greater (α> 0.05). So H1 which states there are differences in stock’s abnormal returns before and during the WFH Covid-19 is rejected.
This study aims to analyze and obtain empirical evidence about the effect of the board of directors, audit committee and company size on financial statements proxied by conservatism. The sample in this study consisted of 20 State-Owned Enterprises (BUMN) in 2016-2020. With the saturated sample method. This study uses Multiple Linear Regression analysis using SPSS to test the Board of Directors, Audit Committee and Company Size on the Integrity of Financial Statements. The results of this study indicate that the Board of Directors has no effect on the Integrity of Financial Statements, while the Audit Committee and Company Size have an effect on the Integrity of Financial Statements.
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