Jurnal Simpsium Nasional Akuntansi VI (SNA 6) - Surabaya

SEASONED EQUITY OFFERINGS: ANTARA AGENCY THEORY, WINDOWS OF OPPORTUNITY, DAN PENURUNAN KINERJA

SEASONED EQUITY OFFERINGS: ANTARA AGENCY THEORY, WINDOWS OF OPPORTUNITY, DAN PENURUNAN KINERJA H. SRI SULISTYANTO Fakultas Ekonomi Unika Soegijapranata Semarang HARIS WIBISONO Fakultas Ekonomi Universitas Mandala Madiun [Jurnal Akuntansi SNA 6] ABSTRACT Performance declining after seasoned  equity offerings can be explained by agency theory and windows of opportunity concepts. Those concepts show the management oportunistic…

Jurnal Simpsium Nasional Akuntansi VI (SNA 6) - Surabaya

Hubungan Corporate Governance Dan Pengungkapan Informasi

HUBUNGAN CORPORATE GOVERNANCE DAN PENGUNGKAPAN INFORMASI : PENGUJIAN SECARA SIMULTAN KHOMSIYAH Universitas Trisakti Abstract This study examines the relationship between corporate governance and disclosure. Corporate governance and disclosure are both subject to investor protection from information asymmetry. This study employs a simultaneous equation model to test the hypothesis that corporate governance and disclosure are positively…

Apakah Kinerja Jangka Panjang Penawaran Umum Perdana di Indonesia underperformed

[wpfilebase tag=file id=23] Apakah Kinerja Jangka Panjang Penawaran Umum Perdana di Indonesia underperformed? Jurnal Akuntansi (SNA – 13) Suherman Dosen Fakultas Ekonomi Universitas Negeri Jakarta Email: suherman@feunj.ac.id Abstract Previous research found that long-run share price performance of Indonesian initial public offerings (IPOs) underperformed. My research gives new evidence that the long run performance depends on…

Masalah Keagenan Aliran Kas Bebas, Manajemen Laba, dan Relevansi Nilai Informasi Akuntansi

[wpfilebase tag=file id=31] Masalah Keagenan Aliran Kas Bebas, Manajemen Laba, dan Relevansi Nilai Informasi Akuntansi Aulia Fuad Rahman Fakultas Ekonomi Universitas Brawijaya Ulfi Kartika Oktaviana Fakultas Ekonomi UIN Maliki Malang Abstract Free cash flow agency problem causes potential conflict of interest between managers and shareholders. Managers of firms with high free cash flow and of…