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Journal : Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum

Faktor Penentu Price Book Value dengan Moderasi Return on Asset dan Debt to Equity Ratio pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Radiman Radiman; Sri Fitri Wahyuni; Khalisah Khalisah
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 4, No 2 (2020): Oktober 2020
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/humaniora.v4i2.1283

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Corporate Social Responsibility Terhadap Price Book Value dengan Return On Asset dan Debt to Equity Ratio sebagai variabel moderating Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia. Sampel ditentukan berdasarkan purposive sampling yaitu teknik penentuan sampel dengan memilih sampel dari suatu populasi berdasarkan pertimbangan tertentu, maka perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia yang menjadi sampel penelitian berjumlah 10 perusahaan dari perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia. Teknik analisis data dari penelitian ini menggunakan Moderated Regression Analysis (MRA). Hasil penelitian dengan uji statsitik memperlihatkan bahwa Corporate Social Responsibility berpengaruh signifikan terhadap Price Book Value. Ada pengaruh signifikan antara Corporate Social Responsibility terhadap Return On Asset. Terdapat pengaruh  signifikan antara Corporate Social Responsibility terhadap Debt to Equity Ratio. Tidak terdapat moderasi dan tidak berpengaruh  signifikan Return On Asset dengan Corporate Social Responsibility terhadap Price Book Value. Ada pengaruh moderasi dan berpengaruh signifikan Debt to Equity Ratio dengan Corporate Social Responsibility terhadap Price Book Value
Pengaruh Internet Financial Reporting dan Tingkat Pengungkapan Informasi Website Terhadap Frekuensi Perdagangan Saham Sri Fitri Wahyuni; Radiman Radiman; Yogi Pranata
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 4, No 1 (2020): April 2020
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.272 KB) | DOI: 10.30601/humaniora.v4i1.520

Abstract

The purpose of this study was to analyze the effect of Internet Financial Reporting (IFR) practices on the frequency of stock trading of companies listed on the Stock Exchange in order to analyze the effect of corporate website-based information disclosure rates on stock trading frequency and analyze the effect of IFR practice and Website-Based Level of Disclosure of Information on Stock Trading Frequencies Companies listed on the IDX. The sampling technique in this study was carried out using a non-probability sampling approach, specifically the purposive sampling method, which is a sampling technique with a non-random sampling method but based on specific objectives and considerations or criteria. The results of this study prove that the effect of IFR practices has a significant effect on the frequency of trading of shares of companies listed on the IDX. Effect of Website Information Disclosure Level significantly influence the Frequency of Stock Trading of companies listed on the IDX. The effect of IFR practices and the level of website information have a significant effect on the Frequency of Stock Trading of companies listed on the Indonesia Stock Exchange