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Magdalena Nany
Fakultas Ekonomi, Universitas Kristen Surakarta
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Jurnal Ekonomi dan Kewirausahaan

 1 
DAMPAK PENGUMUMAN BOND RATING TERHADAP RETURN SAHAM DAN VOLUME PERDAGANGAN SAHAM PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Desi Elysa Saraswati; Magdalena Nany; Lyna Lyna
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol. 20 No. 4 (2020): Jurnal Ekonomi Dan Kewirausahaan : December
Publisher : Universitas Slamet Riyadi

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Abstract

A bond rating is a rating that independent agencies issue to measure the credit quality of a particular bond. The bond rating measures the financial strength of the company issuing the bond, and its ability to make interest payments and repay the principal of the bond, when due. The objective of this research was to give empirical evidence about the effects of stock return and stock trading volume on bond rating announcements partially. The objective of this research was also to give empirical evidence about the differences between stock return and stock trading volume before and after bond rating announcements. This research examined 59 stock issuer on Indonesia Stock Exchange which announced bond rating during period 2015-2017. Data were analyzed by paired sample t-test and simple regression analysis. The results show that there are no differences between stock return and stock trading volume before and after bond rating announcements. The results also show that bond rating announcements does not efect both stock return and stock trading volume partially.
PERILAKU STICKY COST PADA PERUSAHAAN PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Magdalena Nany; Lyna Lyna; Evi Haloho
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol. 21 No. 3 (2021): Jurnal Ekonomi Dan Kewirausahaan : September
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to present empirical evidences of sticky cost behavior indications on selling costs, general and administrative costs and cost of goods sold in trading companies using sticky cost model testing. The hypotheses in this study are H1: The amount of the increase in selling costs when net sales rise higher than the amount of the decrease in selling costs when net sales fall. H2: The amount of the increase in general and administrative costs when net sales rise higher than the amount of the decrease in general and administrative costs when net sales fall. H3: The amount of increase in cost of goods sold when net sales rise higher than the amount of decrease in cost of goods sold when net sales fall. This study uses secondary data This study uses secondary data from trading companies listed in Indonesia Stock Exchange period of 2018-2019. Data were analyzed by multiple regression analysis. The results of this study identify that not all hypotheses are accepted. Hypothesis 1 is not supported by research results or the selling costs are not sticky. Hypothesis 2 is not supported by research results or the general and administrative costs are not sticky. Hypothesis 3 is supported by the research results or the cost of goods sold is sticky. Keywords: sticky cost, selling costs, general and administrative costs, cost of goods sold
Co-Authors Basuki Nugroho Beni Eko Setiawan Daniel Budi Pratama Desi Elysa Saraswati Endang Satyawati Endang Satyawati Eunike Frentelina Gusmao Evi Haloho Ferani Ferani Fitri lndrawati Soetanto Hernawati Kartika W.H Kristyana Dananti Kristyana Dananti Kurniawan Kurniawan Lyna Lyna Lyna Lyna Lyna Rahardjo Lyna Raharjo Mujiyono - Mujiyono Mujiyono Mujiyono Mujiyono Murni Prasetyaningrum Nina Noviyanti Santosa Priseillia Santoso, Rut Oryza Raharjo, Lyna Rut Oryza Priseillia Santoso Sandra Wijaya Santosa, Nina Noviyanti Seseliya Seseliya Setyo Budiadi Soetanto, Fitri lndrawati Suprayitno Suprayitno Suprayitno Suprayitno Trisni Suryarini Yovan Triana Yulianita Pertiwi