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All Journal ProBank: Jurnal Ekonomi dan Perbankan Jurnal Akuntansi dan Pajak Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Organum: Jurnal Saintifik Manajemen dan Akuntansi SULTANIST: Jurnal Manajemen dan Keuangan FINANCIAL : JURNAL AKUNTANSI JURNAL MUTIARA AKUNTANSI Ilomata International Journal of Tax and Accounting Community Development Journal: Jurnal Pengabdian Masyarakat International Journal Of Science, Technology & Management (IJSTM) International Journal of Educational Research and Social Sciences (IJERSC) International Journal of Community Service Journal of Governance Risk Management Compliance and Sustainability
Elly Susanti
Accounting Departement, Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Public Health Social Sciences Transportation Other

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Journal : Owner : Riset dan Jurnal Akuntansi

 1 
Peranan Nilai Perusahaan dalam Memoderator Pengaruh Fundamental terhadap Kinerja Keuangan pada Perusahaan Sektor Aneka Industri Elly Susanti; Khairul Azwar; Christine Dewi Nainggolan
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.351

Abstract

IHSG fluctuated from 2015 to 2019 due to the trade war between the U.S. and China resulting in the performance of various industrial sector indices declining. In addition, the factors that cause the decline also come from the company's fundamentals (CR, DAR and TATO) The purpose of this study is to review and analyze the role of the company's value in moderating the fundamental influence of the company on financial performance in multi-industry sector companies recorded in the IDX period 2015 - 2019. The type of research used in this research is quantitative research. The population of 50 issuers uses purposive sampling techniques so that the sample used as many as 19 issuers. Data analysis techniques used are descriptive statistical analysis, classical assumption test, hypothesis test and residual test. The results obtained are known simultaneously the fundamentals of the company (CR, DAR and TATO) have a significant effect. Partially CR and TATO have a positive and significant effect on ROA while DAR has a negative and significant impact on ROA which means that by indicating that the company is able to manage the company's working capital by utilizing the company's assets for operational activities it can improve the company's performance but on the contrary with a high level of debt it will decrease financial performance. While the company's value (PBV) has no role in the influence between the company's fundamentals on financial performance
Analisis perbandingan evaluasi knerja portofolio saham sebelum dan di masa pandemi COVID-19 di IDX 30 Juan Anastasia Putri; Elly Susanti; Ruth Tridianty Sianipar
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1197

Abstract

Economic conditions during the Covid-19 pandemic caused portfolio changes when the stock market experienced volatility in March 2020. This impact had an impact on the weak performance of the IDX30 so that many investors experienced panic selling at that time. This is due to the lack of investor knowledge about the formation of stock portfolios, one of which is by using CAPM. This study aims to analyze the formation of a stock portfolio measured using CAPM and analyze the presence / absence of differences in the evaluation of stock portfolio performance as measured using the Sharpe index, Treynor index and Jensen index. These results show the H0 hypothesis is accepted which means that there is no significant difference between testing with the Sharpe, Treynor, and Jensen methods both before and during the Covid 19 pandemic. The test results between treatments both before the Covid-19 pandemic showed that the third difference in the average ranking of the Treynor index, while during the covid-19 pandemic it was the Jensen Index which showed the greatest consistency with the uncertainty between the three measurements.
Co-Authors Acai Sudirman Agustian Zisokhi Lase Astuti Astuti Astuti Astuti Butarbutar, Novita Christine Dewi Nainggolan Christine Dewi Nainggolan Christine Dewi Nainggolan Debi Eka Putri Devivi Devivi Ernest Grace Ernest Grace Febrianty Febrianty Helwin Effendi Herman Herman Hery Pandapotan Silitonga Juan Anastasia Putri Juan Anastasia Putri Juan Anastasia Putri Juan Anastasia Putri Jubi Jubi Julyantri Julyantri Khairul Azwar Lenny Dermawan Sembiring Liper Siregar Liper Siregar Lusianna N. Pangaribuan Marto Silalahi Melvin M. Simanjuntak Musa F Silaen Musa Fernando Silaen Nanda Khairani Nelly Ervina Nelly Ervina Nelly Ervina Nova G. Brizella Sidauruk Novita Ovianti Pebri Yanti Karnopa Saragih Pipit Ayu Kurniasih Pita Merlin Marpaung Reza Kurniawan Sitorus Robert Tua Siregar Ruth Tridianty Sianipar Ruth Tridianty Sianipar Santa Mariana Silalahi Silitonga, Hery Pandapotan Simatupang, Sudung Suci Lestari Supitriyani Supitriyani Supitriyani Supitriyani Supitriyani Supitriyani Welly, Yerisma Widia Astuty Yansen Siahaan Yansen Siahaan