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All Journal Matrik: Jurnal Manajemen, Strategi Bisnis, dan Kewirausahaan Jurnal Riset Akuntansi dan Keuangan
Erni Ekawati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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EXCESS CASH HOLDINGS DAN KEPEMILIKAN INSTITUSIONAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Yessica Tria Christina; Erni Ekawati
Matrik : Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan Volume 8 Nomor 1 Tahun 2014
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.422 KB)

Abstract

This research provides an empirical evidence about the effect of institutional ownerships as a proxy of information transparancy on excess cash holdings. Manufacture companies listed on BEI from years 2002 to 2011 are employed. The results show that the higher the proportion of institutional ownership, the lower the excess cash holdings. Informational transparancy, as one of the requirements of good corporate governance, can in fact lower the chance of aggrevating the manager’s behavior to practice excess cash holdings that can lower the company’s efficiency.
Pengaruh Transitory Earnings Pada Penggunaan Rasio E/p Dalam Penilaian Perusahaan: Studi Empirik Di Indonesia Erni Ekawati
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 1 (2010): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2010.61.164

Abstract

The purposes of this study are, firstly, to confirm the findings of the previous study, whether earnings contain transitory component$. Secondly, to investigate how E/P ratios are affected when firms experience transitory earning changes. Thirdly, tg examine whether the dffirences in E/P ratios across firms-due to differences in the magnitude of transitory earnings will quickly disappear in subsequent years. (Jsingfinancial dan of companies listed in Jakarta Stock Exchange (JSE).from the periods of 1993 to 2003, the study finds that earning changes etehibit a transitory component. Under the condition of transitory earnings, .fir*'t E/P ratio is positively affected by the changes in earnings. Industry-adjusted earning changes variable is shown to have a high explanqtory power in predicting-firm's E/P ratio. As the variation offirm's E/P ratios are mainly explained by the transitory component of earnings, time series pattern of E/P ratios reflects transitory deviations due to the transitorycomponent of earnings changes.
Co-Authors Yessica Tria Christina