Browsing by Author "Prayitno, Yogo Heru"

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    ABNORMAL RETURN DI SEKITAR TANGGAL PENGUMUMAN STOCK SPLIT
    (Seminar Nasional dan Call For Paper Suitainable Competitive Advantage 3, Universitas Jendral Sudirman, 2013-11-01) Prayitno, Yogo Heru
    The researcher observed the announcement event of stock split. In this study the researcher examined whether there were differences in abnormal returns in each period. The researcher used the intraday data of the stock price. The estimation periods used in this study were 200 periods and the event periods used were as many as 53 periods. The research sample used was 24 companies listed on Indonesian Stock Exchange and announcement stock split from 2010 until 2012. One Sample T-test and Paired Sample T-test were used to test the first and second hypotesis. The result showed that there were no differences in the abnormal returns before and after the event and there were no cumulative abnormal returns around the announcement event of stock split. In the event periods, abnormal returns occurred only in one periods of event.
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    THE ANALYSIS OF IMPACT OF MULTINATIONAL COMPANY OPERATIONS CLOSING TO SHARE PRICE COMPANY IN INDONESIA (Study on Automotive Sector)
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Dianita, Mirna; Prayitno, Yogo Heru; Gunanta, Remon; Hadian, Niki
    Multinational companies are one indicator of development for a country. The more number of multinational companies open operations in a country, then it will have an impact for the economic improvement of the country. However, in recent years many of these multinational companies have announced retreat from all operations in Indonesia and stop the sale and import of all vehicles. Viewed from the side of investors, certainly provide a variety of responses. Some investors think of this as good news or "good news" so they will buy shares in the automotive sector, and for investors who think the news is bad news they will sell shares in the automotive sector.This study aims to test the market reaction to the closure of multinational corporation operations by examining the abnormal return around the date of announcement both at competitor companies and companies engaged in the same sector.This study is an event study and uses samples from companies listed on the Indonesia Stock Exchange on manufacturing companies in the various industry sectors, and in the automotive sub-sector and components. The test results can be concluded that there is no abnormal return around the occurrence of the announcement of the closing of multinational companies, then this indicates that there is a concurrent market reaction.
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    COMPANY FINANCIAL PERFORMANCE AND TIMELINESS FINANCIAL REPORTING: Evidence from Indonesia Mining Companies
    (Review of International Geographical Education, 11(6), Spring, 2021) Kartadjumena, Eriana; Rachman, Yoga Tantular; Prayitno, Yogo Heru; Rachmat, Radhi Abdul Halim; Christine, Debbie; Novatiani, R. Ait
    This study investigates whether the company financial performance can affect the timelines financial reporting in Indonesia mining companies. By following signaling theory, this study argues that the better a company financial performance then the company will be on time in reporting its financial statements, in vice versa. The factors which are investigated consist of current ratio, debt to equity ratio, total assets turnover, and net profit margin from Indonesia mining companies listed on the Indonesia Stock Exchange for the period 2014-2019. Sample selection used purposive sampling and obtained 220 samples from 240 populations. Technique analysis in this research is logistic regression. The results of this research show that the current ratio and debt to equity ratio have not affect the timeliness financial reporting. While, the total assets turnover and net profit margin tend to affect the timeliness financial reporting.
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    THE EFFECT OF ACTIVITY RATIO ON PROFITABILITY IN AUTOMOTIVE COMPANIES AND COMPONENTS REGISTERED ON THE IDX
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Prayitno, Yogo Heru; Roespinoedji, Djoko
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    THE EFFECT OF CASH RATIO AND RECEIVABLE TURNOVER ON NET PROFIT MARGIN
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Prayitno, Yogo Heru; Saudi, Mohd Haizam Mohd
    This research aims to make sure the effect of cash ratio & receivable turnover on net profit margins. This research is motivated by an increase in the efficiency and effectiveness of the corporate in running the company. To measure the efficiency of corporate activities, one of them is the ability to obtain profits that are measured using profitability ratios. Net profit margin is used to calculate the capacity of a corporate with all reserves put money into in assets used for the corporate's operations to gain revenue. Cash ratio’s calculates a corporate's capacity to pay short-term debt. Receivable turnover provides an understanding of the company's quality and the company's success in collecting these receivables. The population of this research’re corporates in the sector of industry of consumer goods listed on the ISX for the period of 2016-2018, namely 52 companies. The sampling technique uses purposive sampling so that there are 35 companies that meet the criteria. The outcomes of the research stated about partially the cash ratio affected the net profit margin, receivable turnover affected the net profit margin, and simultaneously the cash ratio and receivable turnover affected the net profit margin.
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    THE EFFECT OF DER ON STOCK RETURN IN MANUFACTURING COMPANIES OF CONSUMPTION INDUSTRIAL GOODS SECTOR
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Prayitno, Yogo Heru; Saudi, Mohd Haizam Mohd; Sinaga, Obsatar
    This study aims to determine the effect of (DER) on Stock Returns. This research is motivated by several manufacturing companies in the consumer goods industry sector showing fluctuating stock returns during the 2013-2017 period. Stock return is a profit in the form of a rate of return on a security owned by an investor. DER is a ratio that measures debt held by a company with shareholders' equity The population of this study is a consumer goods manufacturing sector listed on the Indonesia Stock Exchange in the period 2013-2017, which is 51 companies. The sampling technique used in this study was the purposive random sampling method. There were 27 samples of manufacturing companies in the consumer goods industry sector listed on the IDX that had met certain that had been adjusted. The types of data in this study are quantitative data in the financial statements during the period 2013-2017 obtained from the Indonesia Stock Exchange and IDN Financials sites. The results showed that the (DER) did not affect stock returns.
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    THE EFFECT OF PRICE TO BOOK VALUE (PBV) ON SHARES RETURNS IN PROPERTY CORPORATES LISTED AT THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD OF 2016-2018
    (Solid State Technology Volume: 63 Issue: 3, 2020) Prayitno, Yogo Heru; Bayunitri, Bunga Indah
    The objectives of this research to examine the effect of PBV on shares returns. This study is motivated by the sluggishness of the property industry, because the growth for the past 4 years has been slow. The research population are property corporates listed at the IDX on the period of 2016-2018. The sampling technique used purposive sampling in order to obtain 27 companies that met the criteria. The results of the study state that PBV affects shares return.
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    EFFECT OF PROFITABILITY ON STOCK RETURNS OF COMPANIES IN THE FOOD AND BEVERAGE SECTOR IN INDONESIA
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Prayitno, Yogo Heru; Suryana; Apriliana, Tria; Edison, Acep; Arsalan, Syakieb
    The study aims to determine the effect of profitability with the variable Return on Equity on stock returns in food and beverage sector companies in Indonesia. The study was conducted using 18 companies as a sample using financial reports on manufacturing sub-food and beverage consumer goods. The research method used was purposive judgment sampling using multiple linear regression. The results of the study state that profitability using return on equity affects stock returns.
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    METAMORPHOSIS OF LEARNING METHODS IN UNIVERSITY (Phenomenological Study on Students of Economics Faculty At Widyatama University of Bandung)
    (Universitas Widyatama, 2014-02-14) Manurung, Daniel T. H.; Gunanta, Remon; Hadian, Niki; Prayitno, Yogo Heru
    The quality of life in a nation is determined by the education. The role of education is very important to create intelligent, peaceful, opened and democratic life. The progress of a nation can only be achieved through the regulation of a good education. Education reform must be always done to improve the quality of national education. The importance of metamorphosis on learning methods in university is to improve the quality of education and to motivate students in learning process. In this study, researchers tried to reveal the problems that occur on learning methods and to find the way how to motivate students of Accounting at Widyatama University of Bandung to learn. This study uses qualitative methods with interpretive paradigm and phenomenological approach to know the effectiveness of learning process and learning methods that can improve non-cognitive skills such as selfesteem, communication skills, interpersonal skills and learning to learn not only for the lecturer but also for the students of accounting at WidyatamaUniversity
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    PENGARUH MlNAT MAHASISWA JURUSAN AKUNTANSI TERHADAP PlLIHAN PEKERJAAN
    (Jurnal Ilmiah Akuntansi dan Humanika, Jurusan Akuntansi S1 Universitas Pendidikan Ganesha, Volume 3 Nomor 1, 2013-12) Prayitno, Yogo Heru; Gunanta, Rernon
    Tujuan dari penelitian ini yaitu mengetahui pengaruh minat mahasisn~a akuntansi dalam menentukan pilihan.pekeijaan. Populasi dalam penelitian ini adalah mahasiswa jurusan akuntansi yang sudah menempuh mata kuliah kewirausahaan. Sampel diambil dengan cara pu~posive random sampling dan convenient random sampling dengan jumlah 33 mahasiswa di Universitas Widyatama. Penelirian ini menggunakan data primer dengan menyebar kuesioner dalam bentuk skala likert dan dianalisis secara regresi. Hasil statistik menunjukkan bahwa faktor lingkungan, baik itu lingkungan akademik, lingkungan keluarga, maupun lingkungan tempat tinggal, dan faktor dari dalam individu berpengaruh p s i t f terhahp minat rnahasiswa Universita.~ Widyatama untuk membuat peketjaan (Job Creator). Hasil tersebut memperlihatkan hiptesis pengaruh minat mahasiswa terhadap pilihan job creator terdukung.
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    PENGARUH MPLEMENTASI TOTAL QUALITY MANAGEMENT DAN KARAKTERISTIK INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL
    (Jurnal Riset Akuntansi dan Bisnis, Politeknik LP3I, Volume 2 Nomor 2, 2016-07) Hardika, Andhika Ligar; Prayitno, Yogo Heru
    Penelitian ini bertujuan untuk menguji secara empirik pengaruh total quality management dan kprakteristik informasi akuntansi manajemen baik secara parsial maupun simultan terhadap kinerja perusahaan manufaktur bersertifikasi IS0 9001:2008 yang listing di BE1 periode 2014. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif dengan uji analisis menggunakan regresi berganda. Dalam menentukan jumlah sampel, digunakan metode sensus sehingga jumlah populasi sama dengan sampel sebesar 42 manajer perusahaan manufaktur bersertifikasi IS0 9001:2008 yang listing di BE1 periode 2014. Data yang digunakan adalah data primer dan pengumpulan data dilakukan melalui kuesioner. Hasil penelitian menunjukan TQM dan karakteristik informasi akuntansi manajemen secara parsial dan simultan berpengaruh terhadap kinerja manajerial pada perusahaan manufaktur bersertifikasi IS0 9001 :2008 yang listing di BE1 periode 2014P.
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    REAKSI HARGA SAHAM SEBELUM DAN SESUDAH PENGUMUMAN KENAIKAN HARGA BAHAN BAKAR MINYAK
    (LPPM STIE STEMBI BANDUNG BUSINESS SCHOOL, 2015-02) Gunanta, Remon; Prayitno, Yogo Heru
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