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All Journal Jurnal Akuntansi dan Bisnis MANAJEMEN DEWANTARA
Sri Wahyu Agustiningsih
Universitas Veteran Bangun Nusantara Sukoharjo
Economics, Econometrics & Finance

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FAKTOR –FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN BUMN DI BURSA EFEK INDONESIA TAHUN 2011-2015 Ardian Prima Putra; Sri Wahyu Agustiningsih; Purwanto Purwanto
MANAJEMEN DEWANTARA Vol 1 No 2 (2017): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.603 KB) | DOI: 10.26460/md.v1i2.1636

Abstract

This study aims to examine the factors that affect the value of state enterprises in the Indonesia Stock Exchange Year 2011-2015. State companies have an important role in the Indonesian economy. State companies also serve to generate revenue for the Indonesian government to fund the Indonesian State Budget. Factors affecting the value of state firms tested in this research are Cash Holding, Leverage, Exchange Rate, Net Working Capital, ROA, Size, and Firm Age. In addition, this study also uses control variables to test the effect of independent variables on the dependent variable of firm value. The control variables used in this study are International Trade, Growth Opportunity, GDP per capita, and Total Asset Turnover Ratio. This study uses a sample of state companies listed on the IDX 2011-2015. This research uses multiple regression analysis to test the influence of independent variable and control variable to Dependent variable. The results show that Cash Holding, Leverage, Exchange Rate, Net Working Capital, ROA, Size, Firm Age, International Trade, Growth Opportunity, GDP per capita, and Total Asset Turnover Ratio simultaneously have significant effect on firm value measured by tobin-q. The t test shows that firm size partially has a significant negative effect on firm value while other variables show insignificant results.
Peran Income Smoothing dalam Meningkatkan Earnings Informativeness Sri Wahyu Agustiningsih
Jurnal Akuntansi dan Bisnis Vol 14, No 2 (2014)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v14i2.159

Abstract

The purpose of this study was to obtain empirical evidence of income smoothing effect on earnings informativeness. Earnings informativeness is the information content of future returns that reflected from return (Tucker and Zarowin, 2006). This study will develop a CKSS concept that developed by Collins et al. (1994), which tested the earnings informativeness through future earnings response coefficients (future earnings response coefficient / FERC) in measuring the influence of the stock return movement in future earnings. The samples in the study were determined by using purposive sampling, which took samples of non-financial companies, with years of observation from 2004 to 2011. The research sample includes 104 non-financial companies listed on the Indonesia Stock Exchange. This study using SPSS 20 version, as multiple regression analysis (multiple regression). Tests conducted on the interaction effect of income smoothing with future earnings to return. The test results in this study showed a significant positive value, indicated that income smoothing action able to strengthening the relationship of earnings and return. This proves that income smoothing action is not always biased (garbles), but this action is aimed as efficient communication, because the information generated by company is significantly can be used as a prediction of future information. These results are consistent with Zarowin (2002), Tucker and Zarowin (2006), Cahan et al., (2008), as well as Hamzawi and Alfatooni (2011).
Co-Authors Ardian Prima Putra Purwanto Purwanto