Article Per Year (5 Year)
p-Index From 2019 - 2024
0.61
P-Index
This Author published in this journals
All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Calvina Hartanto
Universitas Internasional Batam
Aerospace Engineering Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
THE EFFECT OF FIRM CHARACTERISTICS AND EARNING MANAGEMENT TOWARD STOCK RETURN: BEFORE AND DURING PANDEMIC Calvina Hartanto; Candy Candy; Robin Robin
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.4388

Abstract

The main purpose of investors investing in the firm stocks is to achieve wealth growth through stock return. Stock return is one of the most important factors in choosing the best investments. This study investigates the relationship between firm characteristics and earning management on stock return before and during the pandemic and also when the periods are combined. It involves firms in the IDX Basic industry with the use of audited financial reports. The observation period is from 2016–2020 and using balanced panel data to produce generalizable results. For data analysis, we use the multiple regression method to prove the hypothesis and tested using the application of Stata. The results obtained from this study show that before pandemic, earning per share has negative effect on stock return. During pandemic, capital structure shows negative effect on stock return. While combining the period before and during the pandemic, firm size shows significant positive and earning per share shows significant negative on stock return.
Perancangan Dan Pembuatan Sistem Informasi Akuntansi Pada Kedai Kopi Mitra Bersama Calvina Hartanto
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Micro, Small, and Medium Enterprises (MSMEs) do not require high skills and are easily outperformed by competitors, as is the case with Kedai Kopi Mitra Bersama. Kopi Mitra Bersama doesn’t have an accounting recording system. Financial transaction was recorded manually on cash receipts and disbursements on a daily basis without any data on inventories used, what makes the entity’s profit or loss can’t be known with certainty. After conducting observation and interview method, writer has designed a simple accounting information system that can produce financial reports in accordance to SAK EMKM on the basis of Microsoft Office Access to solve problems with business financial recording and reporting. The designed system has been implemented and can assist the owner in knowing business conditions and financial information. In addition, the recommendation for the next writer is to add cash flow statements feature so that the owner can know directly the cash inflow and outflow that occur in a certain period.
THE EFFECT OF FIRM CHARACTERISTICS AND EARNING MANAGEMENT TOWARD SHARE RETURN: BEFORE AND DURING PANDEMIC Calvina Hartanto; Candy Candy; Robin Robin
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 2 No 1 (2022): The 2nd Conference on Management, Business, Innovation, Education and Social Scie
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The main purpose of investors investing in the firm stocks is to achieve wealth growth through stock return. Stock return is one of the most important factors in choosing the best investments. This study investigates the relationship between firm characteristics and earning management on stock return before and during the pandemic. It involves firms in the IDX Basic industry with the use of audited financial reports. In addition to tracing the results before and during the pandemic, this study also investigates the relationship between the before and during pandemic periods combined. The observation period is from 2016–2020, using balanced panel data to produce generalizable results. For data analysis, we use the multiple regression method to prove the hypothesis and will be tested using the application of Stata. The results obtained from this study show that before the pandemic, earning per share has a negative effect on stock return. During the pandemic, capital structure has a negative effect on stock return. While combining the period before the pandemic and during the pandemic, it is found that firm size and earning per share do affect the stock return. Firm size shows significant positive result, while earning per share shows significant negative on stock return. This finding suggests firms to maintain and improve these significant factors. Hence, it can increase investors’ confidence for investing in the firm.
Co-Authors Candy Candy Candy Candy Robin Robin Robin Robin