Ditemukan 7 dokumen yang sesuai dengan query
Desi Adhariani, author
This study examines whether voluntary corporate disclosure level that is published in annual report affects the return-earnings relationship. The study hypothesizes that the informativeness of earnings and voluntary disclosure is complementary to each other. This hypothesis implicitly presumes that investor will use the information provided in annual report disclosures together...
Depok: Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2005
JAKI-2-1-Juli2005-24
Artikel Jurnal Universitas Indonesia Library
Siregar, Sylvia Veronica Nalurita Purnama, author
The purpose of this study is to investigate the relationship between governance, information asymmetry, and earnings management. Prior indicates that information asymmetry negatively correlated with management (Richardson, 2001). As predicted, this study also found correlation between...
Depok: Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2005
JAKI-2-1-Juli2005-77
Artikel Jurnal Universitas Indonesia Library
Yulianti, author
Discontinuities in earnings distribution have been discovered by several studies in United States and Australia. These studies examined the pooled, cross sectional distribution of earnings and found discontinuities around earnings threshold which indicates the exercise of management discretion to exceed earnings threshold. This study examines the distribution of earnings in...
Depok: Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2004
JAKI-1-2-Des2004-89
Artikel Jurnal Universitas Indonesia Library
Siddharta Utama, author
The purpose of this study is to provide empirical on audit committee composition and audit committee effectiveness (ACE), based on a sun>ey of audit committees of publicly listed companies in the Jakarta Stock Exchange. The study finds that the majority of the companies comply with the JSX requirement about the...
Depok: Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2004
JAKI-1-2-Des2004-128
Artikel Jurnal Universitas Indonesia Library
Setiyono, author
The purpose of research is to analyze an impact of managerial stock owner ship structure on corporate bond returns. It is assumed that the change in managerial stock ownerships can influence managers 'attitudes toward risk. So it is hypothesized hat the change in managerial stock ownerships can influence corporate...
Depok: Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2006
JAKI-3-1-Juli2006-25
Artikel Jurnal Universitas Indonesia Library
Taufik Hidayat, author
The purpose of this study is to examine whether Economic Value Added (EVA) is more highly associated with stock returns than other conventional accounting-based measures such as Earnings before Extraordinary Items, Cash Flow from Operation, and Residual Income, as claimed by Stern Stewart.
Using pooled ordinary least square method or Panel...
Depok: Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2006
JAKI-3-1-Juli2006-55
Artikel Jurnal Universitas Indonesia Library
Titik Indrawati, author
This study attempts to analyze the determinants of capital structure in the Indonesian manufacturing industry from 2000 to 2004. Empirical hyphoteses, drawn from five independent variables are tested against a sample of 49 firms or a cross sectional data. The results show that only In total asset (size), net operating...
Depok: Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2006
JAKI-3-1-Juli2006-77
Artikel Jurnal Universitas Indonesia Library
