scholarly journals Perbandingan Kinerja Saham Syariah di Bursa Efek Indonesia dan Bursa Malaysia

2019 ◽  
Vol 10 (2) ◽  
pp. 82
Author(s):  
Hisbullah Basri ◽  
Veny Mayasari
Keyword(s):  
Time Series ◽  
Data Analysis ◽  
Cross Section ◽  
Stock Exchange ◽  
Secondary Data ◽  
Risk Difference ◽  
T Test ◽  
Stock Performance ◽  
Book Value ◽  
Purposive Sampling

<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p><span>ABSTRACT</span></p><p><span>This research aims to determine the difference in Sharia stock performance in the Indonesia Stock Exchange and Bursa Malaysia. The population in the study is all sharia stocks listed on the Indonesia Stock Exchange and Bursa Malaysia amounting to 1,280 Sharia shares. The retrieval technique uses purposive sampling where the samples are taken with certain criteria. Meanwhile, the research sample amounted to 60 Sharia shares in which 30 sharia stocks are found on the Indonesia Stock Exchange and 30 Sharia shares in Bursa Malaysia. The research uses four indicators to use the stock performance of Return shares, Price Earning Ratio (PER), Price to Book Value (PBV), and Earning per Share (EPS). The data analysis method used in this study is quantitative analysis. The data used is secondary data, time series, and cross-section. The data analysis technique used is by conducting independent sample T-Test. The results showed that there was no difference in the performance of sharia stocks on the Indonesia Stock Exchange and Bursa Malaysia given price to book Value (PBV) and Price Earning Ratio (PER) with significance values of 0.308 and 0.264 respectively. As for the performance of shares with indicators return and EPS obtained the result that there is a difference in the performance of sharia stocks on the Indonesian stock exchange with significance values of 0.006 and 0.000 respectively. This difference is more due to the risk difference in Indonesia and Malaysia.</span></p><p><span>Key words </span><span>: Stock Performance, Return, EPS, PBV, PER</span><span>ABSTRAK</span></p><p><span>Penelitian ini bertujuan untuk mengetahui perbedaan kinerja saham syariah di Bursa Efek Indonesia dan Bursa Malaysia. Populasi pada penelitian adalah seluruh saham syariah yang terdaftar di Bursa Efek Indonesia dan Bursa Malaysia yang berjumlah 1.280 saham syariah. Teknik pengambilan menggunakan purposive sampling dimana sampel diambil dengan kriteria tertentu. Sedangkan sampel penelitian ini berjumlah 60 saham syariah dimana 30 saham syariah yang terdapat di Bursa Efek Indonesia dan 30 saham syariah yang terdapat di Bursa Malaysia. Penelitian ini menggunakan empat indikator untuk menggukur kinerja saham yaitu Return Saham, Price Earning Ratio (PER), Price to Book Value (PBV), dan Earning per Share (EPS). Metode Analisis data yang digunakan dalam penelitian ini adalah analisis kuantitatif. Data yang digunakan adalah data sekunder, time series dan cross section. Teknik analisis data yang digunakan yaitu dengan melakukan independent sampel t-test. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan kinerja saham syariah di Bursa Efek Indonesia dan Bursa Malaysia di lihat dari price to book Value (PBV) dan Price Earning Ratio (PER) dengan nilai signifikansi masing-masing sebesar 0,308 dan 0,264. Sedangkan untuk kinerja saham dengan indikator return dan EPS didapat hasil bahwa terdapat perbedaan kinerja saham syariah di Bursa Efek Indonesia dengan nilai signifikansi masing-masing sebesar 0,006 dan 0,000.</span></p><p><span>Kata kunci</span><span>: Kinerja Saham, Return, EPS, PBV, PER</span></p></div></div></div>

scholarly journals PEMILIHAN METODE AKUNTANSI PERSEDIAAN DAN PENGARUHNYA TERHADAP EARNING PRICE RATIO

IQTISHODUNA ◽  
2011 ◽  
Vol 3 (2) ◽  
Author(s):  
Yuli Soesetio
Keyword(s):  
Data Analysis ◽  
Sampling Methods ◽  
Stock Exchange ◽  
Secondary Data ◽  
T Test ◽  
Price Ratio ◽  
Parametric Test ◽  
Purposive Sampling ◽  
Ratio Data ◽  
Using Data

This research was conducted to know investment production opportunity in the inventory variable, accounting profit variable, HPP variable, company’s siz, equity intensity and inventory intensity, and to know the effect of option the accounting inventory methods (FIFO) and average methods towards earning price ratio. Data taken from secondary data with using documentation methods and purposive sampling methods with 10 companies. Using sample manufacturing’s comp[any which listed in Jakarta Stock Exchange period 2001-2005. using data analysis Mann-Whitney and t-test, log regression and parametric test. The result of univariat test indicated that just inventory intensity variability which using average inventory methods FIFO methods which has significant differences.

scholarly journals Differences in stock return, corporate value, and risk based on the SRI-KEHATI index status in Indonesia Stock Exchange

2015 ◽  
Vol 5 (2) ◽  
pp. 161
Author(s):  
Kukuh Fertion
Keyword(s):  
Stock Return ◽  
Quantitative Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
T Test ◽  
Corporate Value ◽  
Public Companies ◽  
Purposive Sampling ◽  
Analysis Technique

Recent studies are paid attention to see whether there is a difference among the factors related to stock in companies listed in stock exchange. Therefore, it is also salient to do the same research so that more evidence can be gathered. The purpose of this research is to find the differences in stock return, corporate value, and risk between the compa-nies listed on SRI-KEHATI Index and those, which are not listed in SRI-KEHATI Index. This research uses secondary data taken from public companies listed on Indo-nesia Stock Exchange (BEI). The population consists of the companies listed on SRI-KEHATI Index to be compared with the companies listed in Indonesia Stock Exchange (BEI) from 2010 to 2013. The purposive sampling method is used in this study accord-ing to the criteria of assessment. The quantitative method is used to analyze this study. The signaling theory is the basic theory of this research. The analysis technique is using independent sample t-test. The result indicates that there is no difference in stock return, corporate value, and risk between the companies listed and those which are not listed on SRI-KEHATI index.

scholarly journals PENGARUH EARNING PER SHARE, PRICE TO BOOK VALUE, RETURN ON ASSET, DAN RETURN ON EQUITY TERHADAP HARGA SAHAM SEKTOR KEUANGAN

2017 ◽  
Vol 13 (2) ◽  
pp. 191
Author(s):  
Yustina Wahyu Cahyaningrum ◽  
Tiara Widya Antikasari
Keyword(s):  
Stock Price ◽  
Stock Exchange ◽  
Research Result ◽  
Secondary Data ◽  
Share Price ◽  
Asset Return ◽  
Return On Equity ◽  
Book Value ◽  
Purposive Sampling ◽  
Finance Company

Abstrak: Pengaruh Earning Per Share, Price to Book Value, Return on Asset, dan Return on Equity Terhadap Harga Saham Sektor Keuangan. Penelitian ini mempunyai tujuan untuk mengetahui pengaruh Earning Per Share (EPS), Price to Book Value (PBV), Return on Asset (ROA), Return on Equity (ROE) secara simultan maupun parsial terhadap harga saham pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia tahun 2010-2014. Penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan yang diperoleh dari ICMD dan sumber pendukung yang lain. Teknik pengambilan sampel diambil dengan metode purposive sampling sebanyak 237 perusahaan sektor keuangan dari 255 perusahaan yang terdaftar di ICMD. Data dianalisis dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel EPS, PBV, ROA, dan ROE tahun 2010-2014 secara simultan dan parsial mempunyai pengaruh positif terhadap variabel harga saham. Kata Kunci: Earning Per Share, Price to Book Value, Return on Asset, Return on Equity, Harga Saham Abstract: The Influence of Earning Per Share, Price to Book Value, Return on Asset, and Return on Equity to Stock Price in Finance Company. The research purpose is to examine the influence of EPS, PBV, ROA and ROE to stock price simultaneously or partially in finance sector companies listed on Indonesia Stock Exchange (BEI) in 2010-2014. The research using secondary data based on the annual report taken from Indonesia Capital Market Directory and Indonesia Stock Exchange and other support sources. This study uses purposive sampling and 237 of 255 finance sector companies listed in ICMD used as the sample. This research uses multiple regression analysis. The research result shows that EPS, PBV, ROA, and ROE in 2010-2014 simultaneous and partially positive significantly affected by the stock price. Keyword: Earning Per Share, Price to Book Value, Return on Asset, Return on Equity, Stock Price.

scholarly journals Pengaruh Earning per Share, Debt to Equity Ratio, Suku Bunga dan Inflasi terhadap Price to Book Value pada Perbankan di Bursa Efek Indonesia

2014 ◽  
Vol 1 (02) ◽  
pp. 160-170
Author(s):  
Silvi Reni Cusyana ◽  
Suyanto Suyanto
Keyword(s):  
Data Analysis ◽  
Interest Rates ◽  
Capital Market ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Jel Classification ◽  
Book Value ◽  
Purposive Sampling ◽  
Earnings Per Share ◽  
Equity Ratio

ABSTRACT The research objective is to prove and explain the effect of earnings per share, debt to equity ratio, interest rates and inflation on the price to book value (corporate banking in Indonesia in 2007-2012. The sampling technique in this research is purposive sampling. The data required in research this is obtained of Indonesian Capital Market Directory (ICMD), Indonesia Stock Exchange (IDX) and Bank Indonesia (BI). the method of data analysis used is multiple linear regression. the study concluded that there is influence of earning per share, debt to equity ratio, interest interest and inflation to price to book value in banking in Indonesia Stock Exchange. ABSTRAK Tujuan penelitian adalah membuktikan dan menjelaskan pengaruh earning per share, debt to equity ratio, suku bunga dan inflasi terhadap price to book value (perusahaan perbankan di Indonesia tahun 2007-2012. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Data yang diperlukan dalam penelitian ini diperoleh dari Indonesian Capital Market Directory (ICMD), Bursa Efek Indonesia (BEI) dan Bank Indonesia (BI). Metode analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian menyimpulkan bahwa ada pengaruh Earning per Share, Debt to Equity Ratio, Suku Bunga dan Inflasi terhadap Price to Book Value pada Perbankan di Bursa Efek Indonesia. JEL Classification: H83, M12

scholarly journals Faktor-Faktor Yang Mempengaruhi Keputusan Teknologi Panen Dan Dampaknya Terhadap Pendapatan Usahatani Padi Di Kabupaten Aceh Besar

2019 ◽  
Vol 4 (1) ◽  
pp. 58
Author(s):  
Sri Mulyani ◽  
F Fajri ◽  
Suyanti Kasimin
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Data Analysis ◽  
Logistic Regression Analysis ◽  
Secondary Data ◽  
T Test ◽  
Working Time ◽  
Purposive Sampling ◽  
Post Harvest ◽  
Combine Harvester

This research aims to find out (1) some factors that influence the farmers in using post-harvest technology equipment in Aceh Besar Regency (2) the differences of farmers income using combine harvester and power thresher. The respondents were selected by purposive sampling in 3 Sub-district in Aceh Besar, the amount of the farmers was taken by Slovin’s. The data used were primary and secondary data and the method of the data analysis were logistic regression analysis and t test. The result of this research showed that the selected of post-harvest technology equipment and education influence the labor and grain dryness while the machine working time and grain dryness did not significantly influenced the farmers in choosing the technology of post-harvest equipment and there was a different income for the using of power thresher and combine harvester at 21,69%.

scholarly journals Transparansi Pengungkapan Penyisihan Terhadap Manajemen Laba Akrual

2019 ◽  
Vol 1 (3) ◽  
pp. 1216-1232
Author(s):  
Yuni Fatma ◽  
Nurzi Sebrina
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Cross Section ◽  
Analytical Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Discretionary Accruals ◽  
Manufacturing Companies ◽  
Purposive Sampling

This study aims to examine the effect of transparency in disclosure of allowance for accrual earnings management. This research is classified as causal associative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. By using the purposive sampling method, there are 30 companies as research samples. Overall accrual earnings management uses discretionary accruals, transparency is measured by the allowance disclosure indicator. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is panel cross section regression analysis. The results of this study indicate that transparency in disclosure of allowance is not able to explain the variance of accrual earnings management in the observation company so that the research hypothesis is rejected.

scholarly journals Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen LabaPada Perusahaan IDX BUMN20 yang terdaftar di Bursa Efek Indonesia Tahun 2016-2019

2021 ◽  
Vol 4 (1) ◽  
pp. 109
Author(s):  
Akhsa Gabriella ◽  
Valentine Siagian
Keyword(s):  
Data Analysis ◽  
Earnings Management ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Tax Planning ◽  
T Test ◽  
Tax Burden ◽  
F Test ◽  
Purposive Sampling ◽  
Deferred Tax

AbstrakTujuan dari penelitian ini adalah untuk mengetahui apakah perencanaan pajak dan beban pajak tangguhan mempengaruhi manajemen laba. Populasi yang digunakan dalam penelitian ini adalah perusahaan dalam indeks IDX BUMN20 yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2019. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling dimana jumlah observasi yang diperoleh dalam penelitian ini adalah 80. Berdasarkan analisis data yang telah dilakukan, uji-t menunjukkan bahwa kedua variabel yang diteliti, perencanaan pajak maupun beban pajak tangguhanberpengaruh negatif namun tidak signifikan terhadap manajemen laba pada perusahaan BUMN yang terdapat di IDX BUMN20periode 2016-2019, ini ditunjukan dengan nilai signifikansi 0,870 dan 0,402. Secara empiris hasil ini menunjukkan bahwa semakin kecil perencanaan pajak dan beban pajak tangguhan, maka manajemen laba akan semakin besar, namun tidak menunjukkan signifikansi pada perusahaan IDX BUMN20 di periode 2016-2019. Uji-F yang telah dilakukan juga mendukung hasil ini dengan nilai uji F 0,697.Kata kunci: Beban Pajak Tangguhan, Manajemen Laba, Perencanaan PajakAbstractThe purpose of this study was to determine whether tax planning and deferred tax expense affect earnings management. The population used in this study were companies in the IDX BUMN20 index listed on the Indonesia Stock Exchange (BEI) in 2016-2019. The sampling technique used was purposive sampling technique where the number of observations obtained in this study was 80. Based on the data analysis that has been done, the t-test shows that the two variables studied, tax planning and deferred tax burden have a negative but insignificant effect on earnings management in BUMN companies listed on IDX BUMN20 for the 2016-2019 period, and this is indicated by a significance value of 0.870 and 0.402. Empirically these results indicate that the smaller the tax planning and deferred tax burden, the greater the earnings management, but it does not show any significance for the IDX BUMN20 for the 2016-2019 period. The F-test that has been carried out also supports this result with an F test value of 0.697.Keywords: Deferred Tax Expenses, Profit Management, Tax Planning..

scholarly journals DETERMINAN AUDITOR SWITCHING SECARA VOLUNTARY

2021 ◽  
Vol 10 (1) ◽  
pp. 1-13
Author(s):  
Nana Umdiana ◽  
Siska Siska
Keyword(s):  
Data Analysis ◽  
Statistical Analysis ◽  
Stock Exchange ◽  
Secondary Data ◽  
Collection Method ◽  
Purposive Sampling ◽  
Auditor Switching ◽  
Mining Companies ◽  
Management Changes ◽  
Descriptive Statistical Analysis

Abstrak: Determinan Auditor Switching secara Voluntary. Penelitian ini bertujuan untuk menganalisis pengaruh pergantian manajemen, Qualified opinion (Opini Wajar Degan Pengecualian) dan Ukuran perusahaan yang berpengaruh terhadap Auditor Switching (Pergantian Auditor) secara voluntary (sukarela) pada perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia tahun periode 2015-2018. Jenis penelitian ini adalah penelitian kausal asosiatif dan Jenis data yang digunakan adalah data sekunder. Analisis data menggunakan SPSS versi 25 .Populasi dalam penelitian ini adalah perusahaan-perusahaan sub pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015 - 2018. Namun untuk beberapa variabel dibutuhkan data tahun sebelumnya. Metode pengumpulan data yang digunakan dalam penelitian ini adalah purposive sampling, yaitu berdasarkan kriteria yang telah ditentukan. Sebanyak 6 perusahaan yang digunakan sebagai sampel perusahaan. Data dianalisis dengan statistik deskriptif dan regresi logistic.  Berdasarkan hasil dari analisis menunjukkan bahwa pergantian manajemen, qualifiedopini , dan ukuran perusahaan tidak berpengaruh terhadap auditorswitching secara voluntaryKata Kunci : pergantian Auditor, pergantian manajemen, SukarelaAbstract: Determinants  Of Voluntary Auditor Switching. This research has a purpose to analize the effect of management changes, qualified opinion and size of clien to auditor switching voluntary in mining companies listed in the Indonesia Stock Exchange in 2015-2018 .The type of this research was associativecausal and  the type of data used is secondary data. Data analysis uses SPSS version 25. The population in this research are sub-mining companies listed on the Indonesia Stock Exchange in 2015 - 2018.However, for some variables the previous year's data is needed. Data collection method used in this research was purposive sampling, which is based on predetermined criteria. A total of 6 companies were used as sample companies. Data were analyzed using descriptive statistical analysis and logistic regression.The results of analize showed that management changes, qualified opinion, and size of clien do not affect to auditor switching voluntaryKeywords: Auditor switching, countary, management changes, Voluntary  

scholarly journals ANALISIS PERBANDINGAN UKURAN PERUSAHAN ANTARA PT TELKOMSEL TBK DAN PT XL AXIATA TBK

2020 ◽  
Vol 8 (1) ◽  
pp. 46-52
Author(s):  
Ahlul Nazar ◽  
Nurul Huda
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
T Test ◽  
Company Size ◽  
Purposive Sampling ◽  
Normality Test ◽  
Analysis Technique ◽  
Significant Difference

AbstrakPenelitian ini bertujuan untuk mengetahui seberapa besar perbedaan yang signifikan ukuran perusahaan antara PT Telkomsel  Tbk dan PT XL Axiata Tbk. Penelitian komparatif, populasi penelitian ini adalah data laporan keuangan PT TERKOMSEL TBK selama 22 tahun dari tahun 1997-2018 dan PT XL AXIATA TBK yaitu selama 18 tahun dari tahun 1999-2018. Teknik pengambilan sampel dalam penelitian ini menggunakan Purposive Sampling. Sampel penelitian ini selama 5 tahun dari 2014-2018 terdaftar di bursa saham. Jenis data penelitian kuantitatif dengan sumber data sekunder. Teknik analisis data menggunakan uji normalitas data dan independent sample t-test. Analisis menunjukkan bahwa variabel Ukuran Perusahan pada PT Telkomsel  Tbk dan PT XL Axiata Tbk. berdasarkan nilai Sig (2-tailed) sebesar 0,010 sehingga nilai signifikan 0,000 > 0, 05, maka Ha ditolak dan H0 diterima yang menyatakan bahwa tidak ada perbedaan yang signifikan antara Ukuran Perusahaanpada PT Telkomsel  Tbk dan PT XL Axiata Tbk.AbstractThis study aims to find out how big a significant difference in company size between PT Telkomsel Tbk and PT XL Axiata Tbk. Comparative research, the population of this study is the data of PT TERKOMSEL TBK's financial statements for 22 years from 1997-2018 and PT XL AXIATA TBK for 18 years from 1999-2018. The sampling technique in this study uses purposive sampling. This research sample for 5 years from 2014-2018 was listed on the stock exchange. Types of quantitative research data with secondary data sources. The data analysis technique uses normality test data and independent sample t-test. The analysis shows that the Company Size variable at PT Telkomsel Tbk and PT XL Axiata Tbk. based on the Sig (2-tailed) value of 0.010 so that a significant value of 0,000> 0, 05, Ha is rejected and H0 is accepted stating that there is no significant difference between Company Size at PT Telkomsel Tbk and PT XL Axiata Tbk.

scholarly journals Pengaruh OPM, ROE dan ROA terhadap Perubahan Laba pada Perusahaan Lembaga Pembiayaan di Indonesia

Sosio e-kons ◽  
2017 ◽  
Vol 9 (1) ◽  
pp. 79
Author(s):  
Surya Perdana ◽  
Eni Hartanti
Keyword(s):  
Time Series ◽  
Cross Section ◽  
Significant Influence ◽  
Stock Exchange ◽  
Secondary Data ◽  
Profit Margin ◽  
Return On Assets ◽  
Return On Equity ◽  
Section Data ◽  
Operating Profit

<p align="center"> </p><p align="center"><strong><em>ABSTRACT</em></strong></p><p><em>The purpose of this study was to examine the effect of operating profit margin, return on equity and return on assets to changes in earnings in multi-finance companies in Indonesia Stock Exchange. This study is used a secondary data from financial statements on 12 multi-finance companies in Indonesia Stock Exchange from 2011 until 2015. </em><em>This study</em><em> uses panel data regression of a combined cross-section data and time series.</em></p><p><em>The result of this study showed that operating profit margin, return on equity and return on assets </em><em>simultaneously</em><em> have a significant influence on changes in earnings. The result of F-test showed that the significant level is 0,00 &lt; 0,05. The result of the t-test, operating profit margin (OPM) has a negative and no significant influence on changes in earnings. Return on equity (ROE) has a positive and significant influence on changes in earnings. Return on asset (ROA) has a positive and significant influence on changes in earnings.</em></p><p><strong><em>Keywords: </em></strong><em>Operating Profit Margin, , Return on Equity, Return on Asset, </em><em>Changes Earnings</em></p><p align="center"><strong>ABSTRAK</strong> </p><p>Penelitian ini bertujuan untuk mengetahui pengaruh <em>operating profit margin, return on equity </em>dan <em>return on assets </em>terhadap perubahan laba pada perusahaan lembaga pembiayaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder berupa data laporan keuangan 12 sampel perusahaan pembiayaan yang diperoleh dari Bursa Efek Indonesia periode 2011-2015. Penelitian ini menggunakan regresi data panel yaitu gabungan data <em>cross section </em> dan <em>time series.</em></p><p>Hasil penelitian menunjukkan bahwa <em>operating profit margin </em>(OPM), <em>return on asset </em>(ROA), dan <em>return on equity </em>(ROE) secara simultan memiliki pengaruh yang signifikan terhadap perubahan laba. Hasil uji F menghasilkan tingkat signifikansi 0,00 &lt; 0,05. Hasil uji-t, o<em>perating profit margin </em>(OPM) berpengaruh negatif dan tidak signifikan terhadap perubahan laba. <em>Return on equity </em>(ROE)  berpengaruh positif dan signifikan terhadap perubahan laba. <em>Return on asset </em>(ROA) berpengaruh positif dan signifikan terhadap perubahan laba.</p><p><strong>Kata Kunci: </strong><em>Operating Profit Margin, , Return on Equity, Return on Asset, </em>Perubahan laba</p>

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