Category Archives: Publikasi Penelitian Akt Keuangan – Seminar

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Reaksi Pasar Publikasi Corporate Governance Perception Index pada Perusahaan yang Terdaftar di BEJ

Oleh:

Luciana Spica Almilia dan Lailul L. Sifa (STIE Perbanas Surabaya) 

Penelitian ini telah Dipresentasikan pada Simposium Nasional Akuntansi (SNA) IX di Universitas Andalas, Padang (2006) 

Abstract:The objective of this research is to empirically examine about the market reaction of corporate governance perception index announcement. The analysis include two aspects: abnormal return and trading volume activity of corporate governance perception index announcement by big ten firms and not big ten firms.The sample of this research is 24 big ten firms and 79 non big ten firms during the period of 2001 – 2003. The result of this research show that corporate governance perception index has information content and statistically significant responded by the market around the date of corporate governance perception index announcement. The difference between abnormal return and trading volume activity of big ten firms and not big ten firms around corporate governance perception index announcement is not significant.

Keywords: corporate governance perception index, abnormal return, trading volume activity, market reaction.

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Faktor-Faktor yang Mempengaruhi Penyelesaian Penyajian Laporan Keuangan pada Perusahaan yang Terdaftar Di BEJ

Oleh: Luciana Spica Almilia dan Lucas Setiady (STIE Perbanas Surabaya)

Penelitian ini telah Dipresentasikan pada Seminar Nasional Good  Corporate Governance di Universitas Trisakti – Jakarta  (24 – 25 November 2006)

Abstract: This research has a purpose to provide empirical evident about factors that affect the finalization of the financial statement.  The examined factors on this research are firm size, profitability ratio, solvability ratio, liquidity ratio, firm age and extra ordinary items. The samples consist of 131 firms from 2002 through 2004 and still listed. The statistic method used to test on the research hypothesis is multiple regression. The result show that factors that affect the finalization of the financial statement are firm size and firm age, and the others factors like profitability ratio, solvability ratio, liquidity ratio and extra ordinary items not affect the finalization of the financial statement. 

Keywords: finalization of financial statement, financial ratios, extra ordinary items, multiple regression.

Artikel Penelitian Lengkap dapat Didownload disini -> penelitian-penyelesaian-lk.pdf

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Pengaruh Konservatisma, Pertumbuhan, Beta, Struktur Modal dan Ukuran Perusahaan terhadap ERC Perusahaan Manufaktur Go Publik

Oleh: Luciana Spica Almilia & Yuliati (STIE Perbanas Surabaya) 

Penelitian ini telah Dipresentasikan pada Seminar Nasional Good  Corporate Governance di Universitas Trisakti – Jakarta  (24 – 25 November 2006)

This research aims at providing empirical evidance on factors include of conservatism, growth, beta, capital structure dan size that affect earnings response coefficient (ERC). Using a sample of 39 firms from Jakarta Stock Exchange (JSX) that release annual financial statement of 2002, 2003 and 2004. Multiple linier regression is used to test the hypothesis. It is hypothised that conservatism, growth, beta, capital structure dan size affect earnings response coefficient (ERC).

The result show that only three variables include conservatism, growth dan size that affect earnings response coefficient (ERC). The other findings of this research that conservatism firms had a higher earnings response coefficient (ERC).

 

Keywords: conservatism, growth, beta, capital structure, size, earnings response coefficient (ERC)