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All Journal Studi Akuntansi dan Keuangan Indonesia (SAKI)
Johan Yanto
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Economics, Econometrics & Finance

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Peran Mekanisme Corporate Governance dalam Memitigasi Agency Costs Stephen Prabawa Haryanto; Johan Yanto
Studi Akuntansi dan Keuangan Indonesia Vol 1 No 2 (2018): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.1.2.204-221

Abstract

The purpose of this research is to evaluate the impact of ownership concentration, board of commissioner size, proportion of independent commissioner and audit committee size on agency costs in Indonesia. The sample used in this study consists of 263 nonfinancial firms listed in Indonesian Stock Exchange during the period of 2010 – 2014. According to this finding, the best mechanism to mitigate agency costs proxied by asset turnover ratio is audit committee size. As the number of audit committees increased, the asset turnover ratio will also increase thus indicating that management is efficiently using the company’s assets. When proxied by selling, general and administrative expense, ownership concentration, which measured by the percentage of shares held by majority become the better mechanism. It denotes that having an ownership concentration in a company could minimize agency costs as majority has power to control management. Keywords: agency cost, board of commissioner size, ownership concentration, proportion of independent commissioner, audit committee size https://doi.org/10.21632/saki.1.2.204-221
Peran Kualitas Auditor dalam Meningkatkan Relevansi Nilai di dalam Earnings dan Book Value of Equity Christopher Bryan; Daniel Firmansyah; Rinanigsih Rinanigsih; Johan Yanto
Studi Akuntansi dan Keuangan Indonesia Vol 2 No 1 (2019): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.803 KB) | DOI: 10.21632/saki.2.1.27-48

Abstract

The purpose of this research is to see the difference of value relevance contained in earnings and book value of equity to stock return on companies audited by different audit quality. Audit quality measurements are measured using auditor size and auditor specialization. The sample used in the study is a company listed on the Indonesia Stock Exchange between the periods 2006 to 2015, the company engaged in non-financial, possess the completeness of the financial report during period of study, and has no negative book value of equity. The study used paired t-test for each subsample. The results of this study indicate that there is no difference in the value relevance of the audited companies with different audit quality.
Co-Authors Christopher Bryan Daniel Firmansyah Rinanigsih Rinanigsih Stephen Prabawa Haryanto