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Eman Sukanto
Dosen STIE Pelita Nusantara Semarang
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PENGARUH INTERNET FINANCIAL REPORTING DAN TINGKAT PENGUNGKAPAN INFORMASI WEBSITE TERHADAP FREKUENSI PERDAGANGAN SAHAM PERUSAHAAN DI BURSA Eman Sukanto
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 6, No 2: Desember 2011
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.6.2.%p

Abstract

Internet gives every body in the world more easily, quickly, cheaper and acurately acess to reach the wide geographical area. Business and finance information representation based on internet can be more fleksible and suitable on user needs to support their business decision making.Information technology growth especially internet was impact corporate information representation from traditional to Internet Financial Reporting (IFR). Beside that, there is many companies efforts to reduced the asimetry information by using company’s websites to cast information deal with that company. The research objectives is to knows the effect of the IFR practical and level of website’s information cast on companies stock exchange frequencies. The result showed that IFR and level of website’s information cast has a positif and significant effect on companies stock exchange frequencies.
PERBANDINGAN PERSEPSI AUDITOR INTERNAL, AKUNTAN PUBLIK, DAN AUDITOR PEMERINTAH TERHADAP PENUGASAN FRAUD AUDIT DAN PROFIL FRAUD AUDITOR Eman Sukanto
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 4, No 1: Juni 2009
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.4.1.%p

Abstract

The Fraud scheme that is happened in the government and commercial entity has a bad influence to the economic system and harmful to the stakeholders. A professional auditor as the locomotive to move good corporate governance and as a goalkeeper to prevent fraudulence has a great role to create a healthy and accountable economic system. Recent years, there are significant changes in the auditor profession. The change influenced by regulatory from foreignor domestic, directly or indirectly, demand higher requirement in the auditor’s work system.Internal auditor, public accountant, or government auditor relatively different inorganization structural, employment status, job assignment, and guidance used in the audit. However, their work is essentially the same, that is giving sufficient “ to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud” to plan and perform the audit to obtain , whether caused by error or fraud”. This study held to asses and analyze the perception ofinternal auditor, external auditor, and governmental auditor to the fraud audit and the profile of the fraud auditor when they conducted the examination duty.Sampling technique used the purposive sampling. There are 153 respondents, 33internal auditors work in business entity, 66 external auditors work in the Public Accountant Office and 54 government auditors work in BPK. To examine the hypothesis, this study used One Way Anova.The result that there is no different perception significantly between internal auditor, external auditor and government auditor to the Fraud Audit assignation and The Fraud Auditor profile. Averaged perceptions they have were high. This shows that the three groups of auditor all have strong willingness to prevent, detect, and investigate fraud.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KETEPATAN WAKTU CORPORATE INTERNET REPORTING PADA PERUSAHAAN YANG TERDAFTAR DI BEI Widaryanti .; Eman Sukanto
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 9, No 2: Desember 2014
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.9.2.%p

Abstract

This research examine which corporate governance mechanism can effect Timeline of Corporate Internet Reporting by listed companies on the Indonesian Stock Exchange. Independent variables in this study are firm characteristics (firm size, type of bussiness, profitability, leverage, liquidity, issuance of stock) and corporate governance variables (public ownership structure, proportion of supervisory board and supervisory board size) to investigate the influence on the timeliness of CIR. Population sample in this study was taken from Indonesian companies listed in 2012 at Indonesian Stock Exchange. Hypotesis analysis using Multiple regression. Based on the result of analysis showed that all variables simultaniously influence the timeliness of CIR. Only firm size that influence the timeliness of CIR.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP STOCK RETURN PADA PERUSAHAAN YANG BERKAITAN DENGAN LINGKUNGAN YANG LISTING DI BURSA EFEK INDONESIA Eman Sukanto
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 7, No 2: Desember 2012
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.7.2.%p

Abstract

This study aims to determine the effect of corporate social responsibility disclosure of the environmental, social and economic dimensions to stock returns. Measurement of CSR disclosure is based on Global Reporting Initiative (GRI) modified. For the stock return is computed using the market adjusted model represented with CAR (Cummulative Abnormal Return).This research conducted on the annual report of 51 listed companies in Indonesia Stock Exchange in 2010-2011 where samples are obtained by using purposive sampling techniques. The results showed that CSR disclosure of environmental, economic and social significantly positive influence on stock returns indicates that means investors are using this CSR information for investment decisions.
PENGARUH SUKU BUNGA DEPOSITO, KURS RUPIAH-USD, TINGKAT INFLASI, IHSG DAN VOLUME TRANSAKSI TERHADAP HARGA OBLIGASI PEMERINTAH RI (SUN) Eman Sukanto
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 4, No 2: Desember 2009
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.4.2.%p

Abstract

Government bonds, in the U.S. named T-Bone, in Indonesia called the SUN is the government’s financial instruments to absorb funds from the market. The objective is to close the budget deficit, helped the banking restructuring, or other funding needs that are considered important by the government. Bond investors are in great demand because it is safe (low risk).However, in addition to seeking safe, investors also expect a maximum return. Since 1999 until now the government has published a series of Government Bonds. This research will analyze the influence of deposit rates, the exchange rate of rupiah against the U.S. dollar, the inflation rate, JCI and the volume of transactions on the price of government bonds RI. Population of this research are fixed rate bonds which the government of Indonesia in the issue in 1999 until 2006 and maturity date of the year 2013. Price monitoring conducted over 36 months from October 2003 until September 2006. Technique of determining the sample with purposive sampling method. The sample was taken amounted to 10 items. The study concluded deposit rates have a significant effect on bond prices negatively. Rupiah exchange have a significant negative effect on bond prices. Inflation does not have a significant effect on bond prices. CompositeStock Price Index have a significant positive impact on bond prices, and transaction volume of bonds do not have a significant effect on the price of government bonds RI.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP STOCK RETURN PADA PERUSAHAAN YANG BERKAITAN DENGAN LINGKUNGAN YANG LISTING DI BURSA EFEK INDONESIA Eman Sukanto; Widaryanti .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 9, No 2: Desember 2014
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.9.2.%p

Abstract

"> This study examines the effect of independent variables are reporting corporate social responsibility ( CSR ) environmental dimensions , social, and economy, on the dependent variable of stock returns by partially or simultaneously. The study was conducted on 3 months period before and after the publication of the annual report in 2012 . The object of the research is a company listed on the Indonesian Stock Exchange and publish the annual report . Samples were taken as many as 50 companies , with a business group in the fields of Agriculture , Mining , Basic Industry and Chemicals , Miscellaneous Industry , and Consumer Goods . Data were tested with eviews program. Test results show the following : CSR partial test showed variable environmentis negatively affect to the stock return , positive effect on the CSR economy, and CSR social positively influence on stock return . The results of the simultaneous test of CSR environment , social , and economy , together influential on stock return . This shows that the company is already implementing the overall dimensions of CSR ( environment , economy , and social ) will increase the company’s stock return visits of cummulative Abnormal Return indicator .
PENGARUH LEVEL TRANSPARANSI GOOD CORPORATE GOVERNANCE DAN KARAKTERISTIK DEWAN KOMISARIS TERHADAP NILAI PASAR PERUSAHAAN Eman Sukanto; Maduretno Widowati
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 10, No 2: Desember 2015
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.10.2.%p

Abstract

This research aimed to analyze the effect of corporate governance transparancy level, crossdirectorship level and board of comisioner size on firm value manufacture company listed in Indonesian Stock Exchange 2014. Research methods by using multiple regression models. To test how much the dependent variable explained by the independent variables were able to determine the significance and influence of the independent variable on the dependent variable simultaneously using F test and partial test using the t test.Based on the test results indicate that corporate governance transparancy level effect on firm value (b1=0,261, t=3,287, p=0.001). Crossdirectorship level effect on firm value (b2=41,897, t=3,796, p=0.000). Board of comisioner size effect on firm value (b3=2,974, t=2,483, p=0.015).  Corporate governance transparancy level, Crossdirectorship level, and  board of comisioner size simultaneously affect on firm value. This is indicated by the value of F calculated from the test results is equal to 16,334 with the sig. F of 0.000 that is smaller than 5% significance level. Deteminant coefficient (R Square) of  0,293, which means that the effect of corporate governance transparancy level, crossdirectorship level and board of comisioner size on firm value amounted to 29,3% while the remaining 70,7% is influenced by other variables not included in the regression equation.
Co-Authors Maduretno Widowati Widaryanti .