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All Journal Jurnal ULTIMA Accounting E-journal Field of Economics, Business and Entrepreneurship (EFEBE)
Usep Syaipudin
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Religion Economics, Econometrics & Finance Environmental Science Public Health Social Sciences

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Faktor-Faktor Yang Mempengaruhi Opini Going Concern Pada Saat Pandemi Covid 19 Evi Yana Hasmi; Usep Syaipudin; Widya Rizki Eka Putri
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 1 No. 4 (2022): Vol.1 No.4 (2022)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1475.41 KB) | DOI: 10.23960/efebe.v1i4.56

Abstract

Going concern becomes a problem that must be addressed by management in managing the company, so that the company continue to operate for a long time especially during a pandemic where the economic situation is unstable and makes the going concern company's disrupted. This study aims to analyze the Effect of company growth, financial condition, opinion shopping and previous year’s audit opinion to the acceptance of going concern audit opinion during covid 19 pandemic . The sampling technique used in this study is purposive sampling with a total sample of 48 infrastructures companies listed on the Indonesia Stock Exchange during pandemic the period of research year 2019-2020. Hypothesis testing of this research is done by logistic regression analysis. The result of this study shows that company's growth have no effect significant on the going concern audit opinion, opinion shopping have no effect significant on the going concern audit opinion, financial condition have no effect significant on the going concern audit opinion, the previous year audit opinion have effect significant on the going concern audit opinion.
PENGARUH DEBT TO EQUITY RATIO, PRICE EARNING RATIO, EARNING PER SHARE, PRICE TO BOOK VALUE TERHADAP RETURN SAHAM SELAMA MASA PANDEMI COVID-19 (STUDI PADA PERUSAHAAN YANG AKTIF TERDAFTAR DALAM LQ45 TAHUN 2019-2021) Desy Mayasari; Usep Syaipudin
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.2941

Abstract

Abstract— The existence of Covid-19 caused the economy in Indonesia to become unstable, this caused the performance of the LQ45 stock index to experience a decline. This study's goal was to examine how financial ratios affected stock returns during the Covid-19 pandemic. The population of this study is the LQ45 Index which is found on the Indonesia Stock Exchange in 2019-2021 with a total of 54 companies. The samples used were 25 companies selected using purposive sampling method. This study uses secondary data obtained from annual reports published on the official website of the Indonesia Stock Exchange and the company's official website. Data analysis techniques use descriptive statistics and panel data regression. The results of this study indicate that the Debt to equity ratio (DER) and price earning ratio (PER) partially have no effect on stock returns. Meanwhile, earnings per share (EPS) and price to book value (PBV) have a positive effect on stock returns. Simultaneous test results show that the Debt to equity ratio (DER), price earning ratio (PER), earnings per share (EPS) and price to book value (PBV) have a positive effect on stock returns. Keywords: Debt to Equity Ratio (DER); Earnings per Share (EPS); Price Earning Ratio (PER); Price to Book Value (PBV); Stock Returns
Co-Authors Desy Mayasari Evi Yana Hasmi Lindrianasari Rindy Dwi Ladista Widya Rizki Eka Putri