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All Journal Jurnal Administrasi Bisnis Jurnal Sain Peternakan Indonesia Naturalis : Jurnal Penelitian Pengelolaan Sumberdaya Alam dan Lingkungan Jurnal Dinamika Hukum Jurnal Ilmu Ternak Veteriner JITRO (Jurnal Ilmiah dan Teknologi Peternakan Tropis) Al-Ihkam: Jurnal Hukum dan Pranata Sosial Perspektif : Kajian Masalah Hukum dan Pembangunan JURNAL EDUCATION AND DEVELOPMENT ADIL : Jurnal Hukum Jurnal Akuntansi Buletin Peternakan Tropis (Bulletin of Tropical Animal Science) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Yuridika Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP)
Urip Santoso
Fakultas Hukum, Universitas Airlangga, Jl. Dharmawangsa Dalam Selatan, Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Veterinary

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Journal : Jurnal Akuntansi

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Pengaruh pengungkapan Akuntansi, Akuntansi Konservatif, Komite Audit dan Kualitas Auditor Eksternal Terhadap Manajemen Laba Santoso, Urip
Jurnal Akuntansi Vol 16, No 1 (2012): January 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.387 KB) | DOI: 10.24912/ja.v16i1.515

Abstract

Penelitian ini ingin mengetahui pengaruh pengungkapan akuntansi
STUDI EMPIRIS TERKAIT DENGAN PENGUNGKAPAN SUKARELA, KUALITAS AUDIT DAN ASIMETRI INFORMASI TERHADAP STOCK RETURN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA Sihombing, Jenny; Agoes, Sukrisno; Santoso, Urip
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.635 KB) | DOI: 10.24912/ja.v21i1.140

Abstract

This study used data of manufacturing companies listed on the Jakarta Stock Exchange (JSX) as   unit of analysis. The purpose of this study is to find out the influence of voluntary disclosures and audit quality on information asymmetry. This study also aims to determine the effect of voluntary disclosure, audit quality and information asymmetry on stock return. In addition, this study aims to find out the ability of information asymmetry to mediate the effect of voluntary disclosure and audit quality on information asymmetry.This research used verificative-descriptive method with quantitative approach. The analytical method used in statistical data processing was path analysis. There are 132 manufacturing companies listed on JSX became the research samples of this study.The testing results shows that there are significant impact of voluntary disclosure and audit quality on information asymmetry. The testing results also show that there are significant impact of voluntary disclosure and information asymmetry on stock return, while the audit quality has no significant impact on stock return. At the same time, information asymmetry is significant to be the mediating variable on the impact of voluntary disclosure and audit quality towards stock return. Voluntary disclosure, audit quality and information asymmetry can be the determinant variables on Stock Return of manufacturing companies, listed on JSX.
Co-Authors Agnes, Shilvani Agoes, Sukrisno Agus Sekarmadji Antomi, Robi Aprilinita, Widia Barchia, M. Faiz Bieng Brata Dadang Suherman Desia Kaharuddin Edi Soetrisno Eny Handayani, Eny Firdiansyah, Mica Hardi Prakoso Heri Dwi Putranto Hindrianti, Hindrianti Ihsan, Ilham Nur Irma Badarina Kurniawan, Cahyardi Ricky Kususiyah Kususiyah Lestari, Aisah M. Mustopa Romdhon, M. Mustopa Marfi, Sasdar Muhammad Dani Nurmeiliasari Nurmeiliasari , Nurmeiliasari Ravina Moselle Siringoringo, Gracia Sihombing, Jenny Siti Qotimah Suharyanto Suryanto Suryanto Sutriyono Sutriyono Teguh Rafian, Teguh Venia, Yelia Warnoto Warnoto Warnoto Yohanes Joni Pambelum Yosi Fenita Yurike, Yurike