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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Contemporary Accounting
Noor Endah Cahyawati
Department Of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
Economics, Econometrics & Finance

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Journal : Jurnal Akuntansi

 1 
Autokorelasi Silang Return Saham Perusahaan Besar dan Perusahaan Kecil di Bursa Efek Jakarta Noor Endah Cahyawati
Jurnal Akuntansi dan Auditing Indonesia Vol. 7 No. 2 (2003)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objective of this study is to examine to what extent lagged large firm return can pre¬dict current small firm returns. Samples include all Jakarta Stock Exchange’s companies that re¬lease their annual financial statements (net income) during January-July in 1998, 1999, 2000, 2001 and 2002.The results of this study: First, lagged large firm return granger cause to current small firm returns. Thus, lagged large firm returns contain predictive power over current small firm re¬turns. Second, size based portfolio return cross-autocorrelations is significantly different in up and down markets but there is no directional asymmetry. Third, cross-autocorrelations coefficient is significantly different when portfolio returns become more synchronous. Fourth small firm returns autocorrelations have no effect significantly to the returns cross-autocorrelations. Fifth, small firm respond common information much more slowly than large firm. This study also finds that small firm responds good news much more slowly than large firm but respond bad news without a delay.
Manipulasi aktivitas riil pada perusahaan manufaktur: studi empiris di Bursa Efek Indonesia Noor Endah Cahyawati; Nurtyas Mei Setiana
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 1 (2018)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol22.iss1.art6

Abstract

This study aims to empirically analyze the factors that influence management in manipulating real activities. The research design is a quantitative method using secondary data. The sample used in this study are 88 companies. Sample selection criteria used are manufacturing companies that have been included in the category of suspect companies during the period 2012-2016. The results of this study indicate that audit quality and managerial ownership have a significant positive effect on real activity manipulation, while the size of the audit committee, the proportion of independent commissioners, and institutional ownership have no influence on real activity manipulation. Limitations in this study is the use of real activity manipulation as the only dependent variable, so that further research can add other theoretical variables that can influence the practice of earnings management through manipulation of real activities, such as voluntary disclosures conducted by companies including CSR. The implication of this study, in running business operations does not focus primarily on current income or the achievement of profit targets to be achieved by manipulating real activities.
Co-Authors Gilang Fakhri Listyawan Isti Rahayu Kacahya Hanugrah Nantungga Nurtyas Mei Setiana Primanita Setyono Yunice Karina Tumewang