Simposium Nasiona Akuntansi 9 Padang Audit Firms Tenure and Investors’ Perceptions of Audit Quality Sekar Mayangsari Trisakti University Abstract This study analyzes how investors perceive of audit firms1 tenure. Using earnings response coefficients from returns-earnings regressions as a proxy for investor perceptions of earnings quality, the results document a positive association between investor perceptions of…
Simposium Nasiona Akuntansi 9 Padang THE DETERMINANTS OF CORPORATE GOVERNANCE DISCLOSURE THROUGH INTERNET FOR COMPANIES LISTING IN JAKARTA STOCK EXCHANGE DJOKO SIGIT SAYOGOUNIVERSITAS MUHAMMADIYAH MALANG ABSTRACT This research aims to examine the determinants of corporate governance disclosure published through Internet. Sample used in this research are companies listing in Jakarta Stock Exchange and are categorized…
Simposium Nasiona Akuntansi 9 Padang Conservatism and Value Relevance: an empirical study of Indonesian Companies B. Linggar Yekti Nugraheni1(Unika Soegijapranata Semarang)Adimas Hartanto2(Unika Soegijapranata Semarang)Abstract The purpose of this study is to measure the conservatism and provide evidence about its value relevance. Feltham-Ohlson Model is applied to investigate the conservatism. We use the secondary data of…
Simposium Nasiona Akuntansi 9 Padang EARNINGS QUALITY: DETERMINANT FACTORS ANDECONOMIC CONSEQUENCES* Gagaring PagalungHasanuddin University ABSTRACT The research aimed to discuss the determinant factors of earnings quality and the economic consequences in Indonesian capital market. Those factors are innate, performance, company risk and industry risk. The quality of earnings was measured attributes are accrual quality, persistence,…
THE INFLUENCE OF EARNINGS MANAGEMENT ON EARNINGS QUALITY Widanarni Pudjiastuti STIE Malangkuçeçwara Malang Aida Ainul Mardiyah STIE Malangkuçeçwara Malang ABSTRACT This research objective is to examine empirically the influence of earnings management on earnings quality. The analysis units were 459 (153×3) manufacturing companies listed in the Jakarta Stock Exchange, started from the year 2002 up…