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Subagyo .
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RELEVANSI NILAI LABA AKUNTANSI AKRUAL DAN ARUS KAS OPERASI TERHADAP UNEXPECTED RETURN PADA EMITEN DI BURSA EFEK JAKARTA ., Subagyo; Hayana, Marcellina
Akuntansi Krida Wacana vol. 7 no. 3 September 2007
Publisher : Akuntansi Krida Wacana

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                                                 AbstractFinancial accounting information is used by potensial user to makenecessary economic decisions. However, with increased development,accounting information will be necessary for making important decisionsin the capital market. The objective of this research is the examining thevalue – relevance of earning, cash flow from operating activities, totalcash flow, and also the incremental of earning, cash flow from operatingactivities , and total cash flow as reported under PSAK No.2 to unexpectedreturn. The value relevance is assessed by the cash flow from operationdisclosures influencing the investment decisions. As much as 20 firmslisted in LQ 45 Index in Jakarta Stock Exchange were taken as the sampleusing provosive sampling method. that year have beed used in thisresearch are 2004, 2005 and 2006. the model examining the valuerelevance of earning, cash flow from operations, total cost and in thecremental value of them. The result of multivariate analysis on the overallsample show that earning , cash flow operation and the incremental valueof them have not relevance return in 2004, 2005, and 2006.Keywords: Earning, Cash Flow from operation and Unexpected Return
FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS RESPONSE COEFFICIENT (ERC) ., Subagyo; Olivia, Cicilia Novita
Akuntansi Krida Wacana vol. 12 no. 1 April 2012
Publisher : Akuntansi Krida Wacana

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Publication of financial statements through the mass media can influence an investment decision prospective investors. This is due to the information contained in financial statements is considered the latest news about the state of the company in the capital market. Reflection of the ERC depends on the "good news or" bad news "contained in the earnings. ERC showed that high earnings are able to provide information to investors in making economic decisions. Instead the low ERC suggests that earnings are less informative for investors to make economic decisions. This study will examine whether the variable leverage, growth, audit opinion, audit firm reputation, size, and earnings classification can affect earnings response coefficient (ERC). This study found that size and leverage have a negative and significant impact on earnings response coefficient. In addition, this study also found that the audit firms reputation has a positive and significant impact on earnings response coefficient. Keyword: leverage, growth, audit opinion, audit firm reputation, size, earnings classification, earnings response coefficient (ERC).
Hubungan Nilai Merk Dagang dengan Harga Saham Perusahaan Go Public yang Bergerak dalam Industry Rokok ., Subagyo; Liutama, Yohan
Akuntansi Krida Wacana vol. 7 no. 2 Mei 2007
Publisher : Akuntansi Krida Wacana

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Manajemen Laba Sebagai Respon Atas Perubahan Tarif Pajak Penghasilan Badan di Indonesia ., Subagyo
Akuntansi Krida Wacana vol. 11 no. 2 November 2011
Publisher : Akuntansi Krida Wacana

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Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Sektor Perbankan ., Subagyo; Lahagu, Sarah Harazaki
Akuntansi Krida Wacana vol. 13 no. 1 April 2013
Publisher : Akuntansi Krida Wacana

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Pengaruh Discretionary Accrual dan Beban Pajak Tangguhan Terhadap Manajemen Laba ., Subagyo; ., Oktavia; ., Marianna
Akuntansi Krida Wacana vol. 11 no. 1 April 2011
Publisher : Akuntansi Krida Wacana

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FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS RESPONSE COEFFICIENT (ERC) Subagyo .; Cicilia Novita Olivia
Jurnal Akuntansi vol. 12 no. 1 April 2012
Publisher : Jurnal Akuntansi

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Abstract

Publication of financial statements through the mass media can influence an investment decision prospective investors. This is due to the information contained in financial statements is considered the latest news about the state of the company in the capital market. Reflection of the ERC depends on the "good news or" bad news "contained in the earnings. ERC showed that high earnings are able to provide information to investors in making economic decisions. Instead the low ERC suggests that earnings are less informative for investors to make economic decisions. This study will examine whether the variable leverage, growth, audit opinion, audit firm reputation, size, and earnings classification can affect earnings response coefficient (ERC). This study found that size and leverage have a negative and significant impact on earnings response coefficient. In addition, this study also found that the audit firm's reputation has a positive and significant impact on earnings response coefficient. Keyword: leverage, growth, audit opinion, audit firm reputation, size, earnings classification, earnings response coefficient (ERC).
Hubungan Nilai Merk Dagang dengan Harga Saham Perusahaan Go Public yang Bergerak dalam Industry Rokok Subagyo .; Yohan Liutama
Jurnal Akuntansi vol. 7 no. 2 Mei 2007
Publisher : Jurnal Akuntansi

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Abstract

RELEVANSI NILAI LABA AKUNTANSI AKRUAL DAN ARUS KAS OPERASI TERHADAP UNEXPECTED RETURN PADA EMITEN DI BURSA EFEK JAKARTA Subagyo .; Marcellina Hayana
Jurnal Akuntansi vol. 7 no. 3 September 2007
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

                                                 AbstractFinancial accounting information is used by potensial user to makenecessary economic decisions. However, with increased development,accounting information will be necessary for making important decisionsin the capital market. The objective of this research is the examining thevalue – relevance of earning, cash flow from operating activities, totalcash flow, and also the incremental of earning, cash flow from operatingactivities , and total cash flow as reported under PSAK No.2 to unexpectedreturn. The value relevance is assessed by the cash flow from operationdisclosures influencing the investment decisions. As much as 20 firmslisted in LQ 45 Index in Jakarta Stock Exchange were taken as the sampleusing provosive sampling method. that year have beed used in thisresearch are 2004, 2005 and 2006. the model examining the valuerelevance of earning, cash flow from operations, total cost and in thecremental value of them. The result of multivariate analysis on the overallsample show that earning , cash flow operation and the incremental valueof them have not relevance return in 2004, 2005, and 2006.Keywords: Earning, Cash Flow from operation and Unexpected Return
Pengaruh Discretionary Accrual dan Beban Pajak Tangguhan Terhadap Manajemen Laba Subagyo .; Oktavia .; Marianna .
Jurnal Akuntansi vol. 11 no. 1 April 2011
Publisher : Jurnal Akuntansi

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Abstract

Co-Authors ., Marianna Cicilia Novita Olivia Fitri Trapsilawati Heru SWN Marcellina Hayana Marianna . Nuryani . Oktavia . Oktavia . Sarah Harazaki Lahagu Sunarto . Yohan Liutama