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PENGARUH ALOKASI PAJAK ANTAR PERIODA BERDASARKAN PSAK No. 46 TERHADAP KOEFISIEN RESPON LABA AKUNTANSI

PENGARUH ALOKASI PAJAK ANTAR PERIODA BERDASARKAN PSAK No. 46 TERHADAP KOEFISIEN RESPON LABA AKUNTANSI Oleh AKHMAD RIDUWAN*) Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya ABSTRACT Starting on January, 1st, 1999, Indonesian public companies must be applied accounting for income taxes based on PSAK No.46. The objective of this study is to examine: (1) the difference … Baca Selengkapnya

Pengaruh Corporate Governance Dan Konsentrasi Kepemilikan Terhadap Daya Informasi Akuntansi

[wpfilebase tag=file path=’sna13/AKPM/AKPM_27.pdf’] Pengaruh Corporate Governance Dan Konsentrasi Kepemilikan Terhadap Daya Informasi Akuntansi Andi Wawo Universitas Islam Negeri Alauddin Makassar Abstract The objective of this research will test the effect of corporate governance and concentrated ownership on the informativeness of accounting. Especially, this research will test the effect of independent commissioner and audit committee as … Baca Selengkapnya

Pengaruh Pengumuman Indonesia Sustainability Reporting Award (ISRA) Terhadap Abnormal Return Dan Volume Perdagangan Saham

Jurnal Simposium Nasional Akuntansi XII (SNA 12) | Akuntansi Keuangan dan Pasar Modal Pengaruh Pengumuman Indonesia Sustainability Reporting Award (ISRA) Terhadap Abnormal Return Dan Volume Perdagangan Saham (Studi Kasus Pada Perusahaan Pemenang ISRA Periode 2005-2008) Ferry Budiman1 Supatmi2 Abstract This research studies the impact of Indonesia Sustainability Reporting Award (ISRA) to abnormal return and trading … Baca Selengkapnya

The long-run performance of initial public offerings: comparison between shari’ah and non shari’ah-based firms

The long-run performance of initial public offerings: comparison between shari’ah and non shari’ah-based firms Abstract This paper empirically investigates the difference of the performance between shariah-based and non shariah-based firms that listed on the Jakarta Stock Exchange (JSX) during the period July 2001 to December 2005. The results show that, when using equally-weighted cumulative abnormal … Baca Selengkapnya

Pengaruh Corporate Social Responsibility Terhadap Kinerja Perusahaan

Pengaruh Corporate Social Responsibility Terhadap Kinerja Perusahaan (Studi Empiris Pada Perusahaan Yang Tercatat Di Bursa Efek Indonesia Pada Tahun 2005 Dan 2006) Abstract The purpose of this research is to test the effect of CSR on firm financial and market performance. This research is motivated by the fact that there is a lower level of … Baca Selengkapnya

Event Study: Pengumuman Laba Terhadap Reaksi Pasar Modal

Event Study: Pengumuman Laba Terhadap Reaksi Pasar Modal (Study Empiris, Bursa Efek Indonesia 2004-2006) Binsar I. K. Telaumbanua,* dan Sumiyana Universitas Gadjah Mada ABSTRACT This paper examines the investor reaction to earnings announcement around event period of earnings announcements date. This paper divide into two categories, First, the positive-earning announcement include increasing of earning per … Baca Selengkapnya

MARKET REACTION TO PERFORMANCE MEASUREMENT (REAKSI PASAR TERHADAP PENGUKURAN KINERJA)

MARKET REACTION TO ACCOUNTING PERFORMANCE MEASUREMENT AND COMPANY Prospector Defender: ADDITIONAL EVIDENCE FOR THE PERIOD AFTER THE CRISIS Erwin Saraswati SARI ATMINI Faculty of Economics, University of Brawijaya ABSTRACT Miles and Snow’s strategy firm divide into four types, Which are Prospector, defender, analyzer and reaction, with Prospector and defender as the two extremes. The Objectives … Baca Selengkapnya

PENGARUH PERATAAN LABA TERHADAP REAKSI PASAR….

PENGARUH PERATAAN LABA TERHADAP REAKSI PASAR ATAS PENGUMUMAN INFORMASI LABA ( Studi Kasus pada Perusahaan yang Terdaftar LQ 45) ABSTRAKSI Perhatian investor yang sering terpusat pada informasi laba, tanpa memperhatikan prosedur yang digunakan untuk menghasilkan informasi laba mendorong manajer melakukan manajemen laba (earnings management). Salah satu tindakan manajemen atas laba yang dapat dilakukan oleh manajemen … Baca Selengkapnya

REAKSI PASAR TERHADAP PENGUKURAN KINERJA….

REAKSI PASAR TERHADAP PENGUKURAN KINERJA AKUNTANSI PERUSAHAAN PROSPECTOR DAN DEFENDER: BUKTI TAMBAHAN UNTUK PERIODE SETELAH KRISIS ERWIN SARASWATISARI ATMINIFakultas Ekonomi Universitas Brawijaya Malang ABSTRACT Miles and Snow devide firm’s strategy into four types, which are prospector, defender, analyzer and reaction, with prospector and defender as the two extremes. The objectives of this research are to … Baca Selengkapnya

THE CORRELATION OF CATERING INCENTIVES TO STOCK RETURN – A TEST OF CATERING THEORY OF DIVIDEND

Simposium Nasiona Akuntansi 9 Padang THE CORRELATION OF CATERING INCENTIVES TO STOCK RETURN – A TEST OF CATERING THEORY OF DIVIDEND ARIANA RESTU HANDARY NIKI LUKVIARMAN RAHMAT FEBRIANTO Andalas University ABSTRACT This research investigates whether dividend catering theory can provide the answer to explain phenomenon of dividend policy in Indonesia. The theory argues that the … Baca Selengkapnya

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