EQUITY RISK PREMIUM PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Saiful Uvi Elin Erliana (Universitas Bengkulu) ABSTRACT The purpose of this study is to examine the impact of tenure, company’s size, book to market equity, leverage, beta and earnings quality on company’s equity risk premium. Sample … Continue reading
Pengaruh Kualitas Pelaporan Keuangan terhadap Informasi Asimetri
PENGARUH KUALITAS PELAPORAN KEUANGAN TERHADAP INFORMASI ASIMETRI Oleh Rini Indriani Wahiddatul Khoiriyah ABSTRACT The purpose of this study is to examine the attributes that can representated financial reporting quality and examine the effect of financial reporting quality on economic consequences. The financial reporting quality was measured on the following attributes: … Continue reading
Efek Entrenchment dan Alignment pada Manajemen Laba
EFEK ENTRENCHMENT DAN ALIGNMENT PADA MANAJEMEN LABA I Putu Sugiartha Sanjaya Universitas Atma Jaya Yogyakarta Abstract The objective of this research is to investigate whether controlling shareholder manages earnings. The issue is most important to be revealed because ownership of public companies is concentrated and low protections for non controlling … Continue reading
Menguji Kualitas Standar Akuntansi Hasil Adopsi IFRS | Studi Empiris pada PSAK No. 55
Menguji Kualitas Standar Akuntansi Hasil Adopsi IFRS [Studi Empiris pada PSAK No. 55 (Revisi 2006)] Anis Chariri Sonny Kusuma Soejanto Hendro Abstract The need for high quality accounting standards has been discussed by various parties. High quality accounting standards are expected by all parties. If there are no accounting standards, … Continue reading
Implikasi Intellectual Capital terhadap Financial Performance, Growth dan Market Value
Implikasi Intellectual Capital terhadap Financial Performance, Growth dan Market Value (Studi Empiris dengan Pendekatan Simplistic Specification) Badingatus Solikhah, S.E. Universitas Negeri Semarang Dr. H. Abdul Rohman, M.Si, Akt Wahyu Meiranto, M.Si., Akt Universitas Diponegoro ABSTRACT Intellectual Capital has been examined in several countries, but in Indonesia Intellectual Capital study which … Continue reading