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Journal : ACCOUNTHIK : Journal of Accounting and Finance

Pengaruh Kinerja Perusahaan Terhadap Return Saham Heikal Muhammad Zakaria
Accounthink Vol 3 No 01 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.725 KB) | DOI: 10.35706/acc.v3i01.1209

Abstract

This study aimed the influence of Company's performance as measured by the ratio of PER on stock returns. This research method using quantitative methods. Hypothesis using a regression model. The sample uses the best companies according to the OJK in 2013 and took the company's data in the period during 2009-2013. The results of this study provide empirical evidence that the company's performance is proxied by the ratio of PER positive and significant impact on Stock Return. Keyword : Company Performance , PER , Stock Return
Pengaruh Pengungkapan Laporan Keberlanjutan Terhadap Harga Saham (Studi Empiris pada Perusahaan yang Menerbitkan Laporan Keberlanjutan dan Terdaftar di Bursa Efek Indonesia Tahun 2012 – 2014) Arif Rakhman; Heikal Muhammad Zakaria; Suhono Suhono
Accounthink Vol 4 No 1 (2019)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.165 KB) | DOI: 10.35706/acc.v4i1.1816

Abstract

The purpose of this research is to prove if any effect of Sustainability report on stock price. Sustainability report disclosure by the company is still rare because there is no standard assessment and also the company still considers this sustainability report is not very important for investors. Sustainability report assessment according to Global Reporting Initiative (GRI). The effect of Sustainability report disclosure measured by the total CSR disclosure score of each dimension based on GRI guideline in company’s annual reports . Hypothesis testing was performed using a regression model with a sample of 15 companies listed on the BEI consistently issuing sustainability reports using GRI guidelines during 2012-2014. The results of the research give empirical evidence that sustainabilty report disclosure have positive and significant effect on price. This study is useful for companies to know the benefits of issuing sustainability reports and also for investors to find out whether the shares of the companies issuing the sustainability report are worth or not.