Article Per Year (5 Year)
p-Index From 2019 - 2024
1.203
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Mahasiswa Manajemen Jurnal Akuntansi Kontemporer Media Mahardhika Jurnal Samudra Ekonomi dan Bisnis Jurnal Bisnis dan Akuntansi
Cyrillius Martono
Universitas Katolik Widya Mandala Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Media Mahardhika

 1 
RELEVANSI NILAI INFORMASI AKUNTANSI (BOOK VALUE DAN EPS) DAN UKURAN PERUSAHAAN BERDASARKAN NILAI KAPITALISASI PASAR: (Studi pada Perusahaan Terdaftar di Bursa Efek Indonesia) Cyrillius Martono; Bernadetta Diana Nugraheni
Media Mahardhika Vol. 21 No. 2 (2023): January 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i2.546

Abstract

The purpose of this study is to examine the value relevance of accounting information (Book value and Earning Pershare) and firm size. The size of the company in this study is divided into large companies and small companies based on the market capitalization value. This research was conducted using the model portfolio-returns approach and regression approach. To test the value relevance of accounting information will be translated using a regression approach to stock prices, while to measure the value relevance of earnings per share and book value, the adjusted coefficient of determination (adj R2) is used to the company's stock price. Based on the results of this study, it shows that Book value and Earning Pershare have an influence on the company's stock price. Meanwhile, based on the adjusted coefficient of determination (adj R2) of earnings per share and book value, it shows a strong relationship to the company's stock price. The results of other studies based on company size show that book value and earning percentage in large-scale companies have an effect on the company's stock price. Based on the adjusted coefficient of determination (adj R2) value of Earning Pershare and book value, small-scale companies show a weak relationship strength, and large-scale companies show moderate strength of the relationship.  
ASEAN GO PUBLIC COMPANIES’ STOCK SPLIT: CUMULATIVE ABNORMAL RETURN AND CUMULATIVE TRADING VOLUME ACTIVITY Caroline Illene Hari Darsono; Cyrillius Martono; Gesti Memarista
Media Mahardhika Vol. 22 No. 1 (2023): September 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i1.633

Abstract

The current study compares the differences between Cumulative Abnormal Returns (CAR) and Cumulative Trading Volume Activity (CTVA) for publicly traded companies that execute stock splits in the year 2021 on the ASEAN Stock Exchange. According to estimates and timelines, businesses listed on the ASEAN Stock Exchange in 2021 are not permitted to take additional corporate action. There are 47 companies using the sampling exchange in the countries of Indonesia, Malaysia, Philippines, Vietnam, Thailand, and Singapore. The data analysis methodology used by researchers is a different test through the Wilcoxon Rank Test. The first result from this study is that there is a difference in CAR before and after a stock split that is significant. In contrast, for the second result, there is no significant difference in the CTVA for the prior and subsequent stock split. Before the stock split happened, researchers discovered a bigger discrepancy in CAR. This shows that the market responded from time t-31 to time t-1. Due to a number of reasons, including the global influence of dominant data and patterns in investor behavior, there was no discernible difference in the CTVA.    
Co-Authors Bernadetta Diana Nugraheni Bernadetta Diana Nugraheni Cahyadi, Cahyadi Agung Caroline Illene Hari Darsono Gesti Memarista Herlina Yoka Roida Prabowo, F.X. Agus Joko Waluyo ROSALINA WIJAYANTI Sina, Siprianus Salvatore Susilawati Cicilia Laurentia Tania, Ivon Natasia