irianto Irianto
STIE AMM Mataram

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PERBANDINGAN HARGA SAHAM SEBELUM DAN SELAMA PANDEMI COVID-19 (Studi Pada Saham LQ 45 di Bursa Efek Indonesia) irianto Irianto; Baiq Kisnawati; Istiarto Istiarto
JURNAL KOMPETITIF : MEDIA INFORMASI EKONOMI PEMBANGUNAN, MANAJEMEN DAN AKUNTANSI Vol 7 No 1 (2021): Ekonomi Pembangunan, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas Islam Al-Azhar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.292 KB) | DOI: 10.47885/kompetitif.v7i1.345

Abstract

This study aims to determine the difference in LQ45 stock prices before and during the Covid-19 pandemic on the Indonesia Stock Exchange. This type of research is comparative research. The population is 45 companies classified as LQ45 on the Indonesia Stock Exchange. Determination of the sample by purposive sampling, selected as many as 39 companies that are classified as LQ45. The data used is quantitative data sourced from publications on the Indonesia Stock Exchange. The data analysis technique used the Two-Mean Difference Test. The results showed that there was no significant difference in the price of LQ45 before the pandemic and during the Covid-19 pandemic Keywords: stock price, LQ45 stock, Covid-19 pandemic
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Food and Baverages Yang Terdaftar di BEI Pipit Rabiatun; Irianto Irianto; Indah Ariffianti; Baiq Kisnawati
JURNAL KOMPETITIF : MEDIA INFORMASI EKONOMI PEMBANGUNAN, MANAJEMEN DAN AKUNTANSI Vol 6 No 2 (2020): Jurnal Kompetitif:Media Informasi Ekonomi Pembangunan, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas Islam Al-Azhar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (617.041 KB)

Abstract

This study is aimed to examine the effect of corporate governance mechanisms, such as, independent board of. commissioner composition, board of commisioner size, audit committee, institutional ownership, and managerial ownership toward profit management. This research used 5 of food company and Baverages that was listed in Indonesia stock Exchange since 2014-2018. The sample of this research are selected by purposive sampling method. Analysis method of this research used multiple regression. Earnings management measured by using discretionary accrual. The result of this study showed that the result of regression as follow: = 7,365 + 0,631 XI + 0,553 X2 + 0,583 X3 + 0,674 X4 + 0,768 X5 + e. However the result of variable: (1) Composition of independent commissioner council has the effect of significant at profit management. It was proved by t value is higher than t table that was 4,291 > 2,085. (2) Standard of commissioner council has the effect of significant at profit management, it was proved by the result of t value is higher than t table that was 3,148 > 2,085. (3) the committee of audit has the effect of significant at profit management. It was proved by t value is higher than t value 3,569 > 2.085. (4) The ownership of constitutional has the effect of significant at profit management. It was proved by t value is higher than t table that was 4,422 > 2,085. (5) The ownership of managerial at profit management. It was proved by t value is higher than t table 5,618 > 2,085. (6) Composition of independent commissioner council, standard of commissioner council, the committee of audit, the ownership of constitutional, the ownership of managerial have the effect of significant at profit management. The result of calculation showed that f value that is 22,861, while f table 2,74 (22,861 > 2,74). It means that f value is higher than f table. The result of calculation of Composition of independent commissioner council, standard of commissioner council, the committee of audit, the ownership of constitutional, and the ownership of managerial showed that the value coofesien was 0,730 (73%) and the balance 0,270 (27%) it is described by other variable was not include in this research.