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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Keuangan dan Perbankan Kinerja Juara: Jurnal Riset Akuntansi Journal of Accounting and Investment Jurnal Manajemen Teori dan Terapan Benefit: Jurnal Manajemen dan Bisnis MODUS-Jurnal Ekonomi dan Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak MABIS: Manajemen dan Bisnis Journal of Contemporary Accounting Jurnal Akuntansi The Indonesian Journal of Accounting Research
I Putu Sugiartha Sanjaya
Univeristas Atma Jaya Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Benefit: Jurnal Manajemen dan Bisnis

 1 
REAKSI PASAR ATAS INFORMASI PENGUMUMAN PEMBENTUKAN KOMITE AUDIT Sanjaya, I Putu Sugiartha
Benefit Volume 11 No 2 Desember 2007
Publisher : Universitas Muhammadiyah Surakarta

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

Abstract

The role of the audit committee continues to be of importance to regulators. The New York Stock Exchange (NYSE) and the National Association of Securities Dealers (NASD) co-sponsored a Blue Ribbon Committee (BRC) to make recommendations for improving the effectiveness of the audit committee. In Indonesia, the Jakarta Stock Exchange (JSX) issued a regulation in 2001. The regulation emphasize all companies (which treaded publicly) must have audit committee. According to Millstein (1999), it is totally consistent that good corporate governance practice points to the audit committee as the focal point for improvement in financial statements. The objective of this study is to investigate whether the announcement of appointing audit committee is reacted by the market. Using a window of 7 days (three days before the announcement date and three days after the announcement dates), the result of this study is the market reacts to the announcement which explain audit committee is eligible to JSX’s standard and ineligible to JSX’s standard. Therefore, the result suggests that the information has information content.
REAKSI PASAR ATAS INFORMASI PENGUMUMAN PEMBENTUKAN KOMITE AUDIT Sanjaya, I Putu Sugiartha
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 11 No 2 Desember 2007
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v11i2.1272

Abstract

The role of the audit committee continues to be of importance to regulators. The New York Stock Exchange (NYSE) and the National Association of Securities Dealers (NASD) co-sponsored a Blue Ribbon Committee (BRC) to make recommendations for improving the effectiveness of the audit committee. In Indonesia, the Jakarta Stock Exchange (JSX) issued a regulation in 2001. The regulation emphasize all companies (which treaded publicly) must have audit committee. According to Millstein (1999), it is totally consistent that good corporate governance practice points to the audit committee as the focal point for improvement in financial statements. The objective of this study is to investigate whether the announcement of appointing audit committee is reacted by the market. Using a window of 7 days (three days before the announcement date and three days after the announcement dates), the result of this study is the market reacts to the announcement which explain audit committee is eligible to JSX’s standard and ineligible to JSX’s standard. Therefore, the result suggests that the information has information content.
REAKSI PASAR ATAS INFORMASI PENGUMUMAN PEMBENTUKAN KOMITE AUDIT I Putu Sugiartha Sanjaya
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 11 No 2 Desember 2007
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v11i2.1272

Abstract

The role of the audit committee continues to be of importance to regulators. The New York Stock Exchange (NYSE) and the National Association of Securities Dealers (NASD) co-sponsored a Blue Ribbon Committee (BRC) to make recommendations for improving the effectiveness of the audit committee. In Indonesia, the Jakarta Stock Exchange (JSX) issued a regulation in 2001. The regulation emphasize all companies (which treaded publicly) must have audit committee. According to Millstein (1999), it is totally consistent that good corporate governance practice points to the audit committee as the focal point for improvement in financial statements. The objective of this study is to investigate whether the announcement of appointing audit committee is reacted by the market. Using a window of 7 days (three days before the announcement date and three days after the announcement dates), the result of this study is the market reacts to the announcement which explain audit committee is eligible to JSX’s standard and ineligible to JSX’s standard. Therefore, the result suggests that the information has information content.
Co-Authors Br. Barus, May Hosiani D. Agus Budi Raharjo D. Agus Budi Raharjo, D. Agus Gregorius Gunawan Isabella Henny Susilowati Isabella Henny Susilowati, Isabella Henny Katarina Feliska Kurniawan Krisnati Adi Cahyani Krisnati Adi Cahyani, Krisnati Adi Ni Komang Apriliani Selumbung Rayenda Khresna Brahmana Salvatore Wika Lingga Pradana Wimpie Yustino Setiawan