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All Journal Jurnal Keuangan dan Perbankan Journal of Applied Finance & Accounting International Research Journal of Business Studies (E-Journal)
Stephanus Remond Waworuntu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Complementary Nature Of Fundamental And Technical Analysis Evidence From Indonesia Hendra Suryanto, Stephanus Remond Waworuntu,
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 3, No 2 (2010): August-November 2010
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1321.71 KB)

Abstract

EFFECTS OF CORPORATE GOVERNANCE VARIABLES ON EARNINGS MANAGEMENT IN INDONESIA Stephanus Remond Waworuntu; Marko Sebira Hermawan; Sheila Nerissa Hokardi
Jurnal Keuangan dan Perbankan Vol 16, No 3 (2012): September 2012
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (131.672 KB) | DOI: 10.26905/jkdp.v16i3.1075

Abstract

To determine the effects of corporate governance on earnings management, this paper analyzed 171 annualreports from issued 2006 to 2009 by 57 non-financial, joint stock companies implementing GCG (GoodCorporate Governance) practices, which were listed on the Indonesia Stock Exchange (IDX). Six corporategovernance variables (board composition, independent commissioners, separate chairman/CEO roles, auditcommittee, managerial share ownership, and audit quality) as well as three control variables (leverage, size,and ROA) were used. The results showed that two corporate governance variables significantly influencedearnings management practices (separate chairman/CEO roles and managerial share ownership); the othervariables had no effect because these companies used GCG practices only to follow regulations rather than tomonitor and control.
EMPIRICAL INVESTIGATION OF ORGANIC GROWTH, EVIDENCE FROM INDONESIAN PUBLIC LISTED COMPANIES Stephanus Remond Waworuntu; Carina Tjhatra
Journal of Applied Finance & Accounting Vol. 2 No. 2 (2010): Published on June 2010
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v2i2.158

Abstract

The main objective of this research is to examine Indonesian public listed companies with earnings generated organically rather than through earnings management, income manipulation, financial engineering, or through mergers and acquisitions. 70 samples were taken from Kompas 100 Stock Index from the period of 2004 to 2007 excluding banks, financial institutions, REITs and insurance companies. The authors applied the model of Organic Growth Index (OGI), developed by Hess (2007). The OGI model designed to illuminate value-creating companies that have consistently outperformed industry competition through organic growth. The test begins by selecting the best Economic Value Added and high growth companies. The result of our study shows that there are 10 percent of Indonesian public listed companies identified as OGI winners. These companies passed the core earnings test, income manipulation test and cash realization test, and thus indicated that those Indonesian public companies have a low level of earnings manipulation and low engagement in non-core earnings such as hedging activities.
The Complementary Nature Of Fundamental And Technical Analysis Evidence From Indonesia Stephanus Remond Waworuntu, Hendra Suryanto
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 3, No 2 (2010): August-November 2010
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.3.2.511

Abstract

Co-Authors Carina Tjhatra Marko Sebira Hermawan Sheila Nerissa Hokardi