scholarly journals Pengaruh Kualitas Audit Terhadap Hubungan Pengungkapan Other Comprehensive Income Dengan Relevansi Nilai Informasi Akuntansi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia

2018 ◽  
Vol 13 (2) ◽  
pp. 1-16
Author(s):  
Firman Surya ◽  
Rangga Putra Ananto ◽  
Dita Maretha Rissi
Keyword(s):  
Capital Market ◽  
Audit Quality ◽  
Value Relevance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Market Participants ◽  
Comprehensive Income ◽  
Other Comprehensive Income

OCI components contain high assumptions, estimates and judgments from managements, therefore, high quality audits may improve the value relevance of OCI. The aims of this research is to analyze the effects of audit quality on relationship of other comprehensive income disclosure with value relevance of accounting information on companies listed in Indonesia Stock Exchange for 2014-2016. Other comprehensive income as independent variable is measured by OCI ratio. Methods of data analysis in this research using multiple linear regression analysis. The results of this research show that the disclosure of other comprehensive income that supported by audit quality may increase the value relevance of accounting information. This results obtained from the F test significant value of 0.000 (<0.05) with the level of influence of 24.1% as evidenced by the value of adjusted R2. Based on the results of the research are expected to related parties in the capital market may encourage capital market participants to optimize the information contained in the financial statements, including information on other comprehensive income.

Pengaruh Pengungkapan Other Comprehensive Income Terhadap Relevansi Nilai Informasi Akuntansi dengan Kualitas Audit sebagai Variabel Pemoderasi pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017

2019 ◽  
Vol 14 (2) ◽  
pp. 1
Author(s):  
Via Novita Sari ◽  
Firman Surya ◽  
Irda Rosita
Keyword(s):  
Consumer Goods ◽  
Audit Quality ◽  
Value Relevance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
Consumer Goods Industry

AbstractThis study aims to examine the effect of other comprehensive income disclosure towards value relevance of accounting information with the audit quality as moderating variables. The data used in this study is the secondary data obtained from the financial statements of consumer goods industry companies listed on the Indonesia Stock Exchange for the period of 2015-2017. The sampling technique used by using purposive sampling and it obtained the sample of 34 consumer goods industry companies. The data analysis technique used is multiple linear regression analysis and dummy variable moderation test (subgroup) using SPSS version 20. The results showed that the disclosure of other comprehensive income donot affect the value relevance of accounting information which is moderated by audit quality. Keywords: Disclosures of Other Comprehensive Income, Value Relevance of Accounting

scholarly journals Pengaruh Pengungkapan Other Comprehensive Income Terhadap Relevansi Nilai Informasi Akuntansi dengan Kualitas Audit sebagai Variabel Pemoderasi pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017

2021 ◽  
Vol 14 (2) ◽  
pp. 1-14
Author(s):  
Via Novita Sari ◽  
Firman Surya ◽  
Irda Rosita
Keyword(s):  
Consumer Goods ◽  
Audit Quality ◽  
Value Relevance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
Consumer Goods Industry

This study aims to examine the effect of other comprehensive income disclosure towards value relevance of accounting information with the audit quality as moderating variables. The data used in this study is the secondary data obtained from the financial statements of consumer goods industry companies listed on the Indonesia Stock Exchange for the period of 2015-2017. The sampling technique used by using purposive sampling and it obtained the sample of 34 consumer goods industry companies. The data analysis technique used is multiple linear regression analysis and dummy variable moderation test (sub-group) using SPSS version 20. The results showed that the disclosure of  other comprehensive income do not affect the value relevance of accounting information which is moderated by audit quality.

scholarly journals The Influence of the Quality of an Audit to Relationship Other Comprehensive Income (OCI) And Relevance of Value Accounting Information, And Asymmetry of Information (Study on Companies in Indonesia)

2017 ◽  
Vol 5 (1) ◽  
pp. 46-52
Author(s):  
Yurniwati Yurniwati ◽  
Amsal Djunid ◽  
Nini Sumarni ◽  
Ike Pranita
Keyword(s):  
Information Asymmetry ◽  
Value Relevance ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Asymmetry Of Information ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
Relationship Of ◽  
The Relationship

Objective - This study examines the influence of the quality of an audit to the relationship of Other Comprehensive Income (OCI) and Relevanceof Value Accounting Information, and Asymmetry of Information in Indonesia's companies. Methodology/Technique - This research uses secondary data obtained from the company's annual report in 2012 - 2014. A purposive sampling method is used to collect data and the analysis of the hypothesis was conducted usingmultiple linear regression analysis. Findings - The research has shown that Quality of Audit has a significant influence to the relationship of the OCI disclosure and Relevance of Value Accounting Information has a value of sig. 0.000, F calculate is 26.816 larger than F table 2.396 and adjusted R square 0.241. Novelty - The study looks at the disclosures of OCI component's role in the investors decision making and it increases value relevance of accounting information and reducing information asymmetry. Type of Paper - Empirical Keywords: Other Comprehensive Income (OCI); Relevance of Value Accounting Information; Information Asymmetry; Quality of Audit. JEL Classification: D82, M41, M42.

scholarly journals THE EFFECT OF AUDIT QUALITY, TAX AVOIDANCE, LEVERAGE, AND PRESENTATION OF OTHER COMPREHENSIVE INCOME ON FIRM’S VALUE IN JAKARTA ISLAMIC INDEX COMPANY

2020 ◽  
Vol 2 (1) ◽  
pp. 1-10
Author(s):  
Nawang Kalbuana ◽  
Yohana ◽  
Agustina ◽  
Ranny Cynthia Aryadi
Keyword(s):  
Audit Quality ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Policy Makers ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
Current Value ◽  
Islamic Companies

The purpose of this research is to analyze the influence of Audit Quality, Tax Avoidance, Leverage, and presentation of Other comprehensive Income on Firm’s Value in companies listed in the Jakarta Islamic Index (JII) during 2015-2019. In this study Firm’s Value reflects the current value of future desired earnings and an indicator for the market in assessing the company as a whole. The sample is selected by purposive sampling method. While hypothetical testing uses multiple linear regression analysis methods. The results of this study show that variable Quality Audit, Tax Avoidance and presentation of Other comprehensive Income, have no significant effect on Firm’s Value, while Leverage has a significant effect on Firm’s Value. Simultaneously it is suggested that the Quality of Audit, Tax Avoidance, Leverage, and presentation of Other comprehensive Income has no significant effect. The implications of this research are expected to contribute theoretically to the value of Islamic companies and practically provide input for policy makers and regulators in the Jakarta Islamic Index.

scholarly journals RELEVANSI NILAI INFORMASI AKUNTANSI TERHADAP HARGA SAHAM YANG DIMODERASI KONSERVATISME AKUNTANSI

2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Margareta Chaslim, Carmel Meiden
Keyword(s):  
Stock Price ◽  
Value Relevance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Accounting Conservatism ◽  
Analysis Techniques ◽  
The Impact

An information content of the published financial statements is said to have value relevance if it is able to revise investor beliefs as reflected in market reaction through stock price changes. Nevertheless, many issues suggest that the value relevance of accounting information has declined, mainly due to the increasing practices of conservatism. This research purpose is to know and  prove the value relevance of accounting information and the impact of conservatism on the value relevance of the manufacturing firms listing in the Indonesian Stock Exchange in the period of 2013-2016. The sample used amounted to 320 observations consisting of 80 companies each year. Based on data analysis techniques with multiple linear regression analysis, it was found that accounting information proved to have value relevance to the stock price, as well as accounting conservatism have a different effect on each accounting information.Keywords: Value relevance, accounting information, stock price, conservatism

scholarly journals PENGARUH EARNING PER SHARE (EPS) DAN PERTUMBUHAN PENJUALAN TERHADAP HARGA SAHAM PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Desi Nurul Hikmati Ilahiyah
Keyword(s):  
Capital Market ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Share Price ◽  
Pharmaceutical Companies ◽  
Sales Growth ◽  
Earnings Per Share

On investing in the capital market one thing that must be considered is the stock price. The price of shares offered on a stock exchange is related to the achievements of the company. The share price can be purchased by earnings per share (EPS) and sales growth. The purpose of this study was to study the effect of earnings per share (EPS) and sales growth on the stock prices of pharmaceutical companies listed on the Indonesian stock exchange (IDX). The population in this study were 11 pharmaceutical companies that were accepted on the Stock Exchange and sampled through purposive sampling techniques as many as 9 companies in the 2015-2019 period. This study uses multiple linear regression analysis. EPS partial research results positive and significant EPS on EPS stock prices EPS has tcount (54,435)> ttable (2,02439), on the other hand, partial sales growth, positive and significant effect on stock prices, economic growth, thitung sales value ( -3,525) table (-2.02439). Simultaneous EPS and positive and significant growth in stock prices due to the results obtained Fcount (1560,773)> Ftable (3.25).

scholarly journals Pengaruh Good Corporate Governance Dan Firm Size Terhadap Profitabilitas (Studi Empiris Pada Perusahaan Non Keuangan Indeks LQ 45 Yang Terdaftar Di BEI Tahun 2013-2017)

2019 ◽  
Vol 3 (2) ◽  
pp. 79-101
Author(s):  
Faisal Suroto ◽  
Iwan Setiadi
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Audit Quality ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Good Corporate Governance

This study aims to determine the effect of Good Corporate Governance on profitability and company size. Good corporate governance in this study is proxied by independent board of commissioners, managerial ownership, institutional ownership, audit quality and Firm Size. Company profitability is measured by Return on Equity (ROE). This type of research is quantitative with a descriptive approach. The population in this study is the LQ45 non-financial company listed on the Indonesia Stock Exchange in 2013-2017. The sample selection technique is using purposive sampling. The type of data used is student data. The data analysis technique in this study used multiple linear regression analysis. The results of this study indicate that simultaneous independent commissioner variables, managerial ownership, institutional ownership, audit quality and firm size have a significant effect on profitability. partially independent board of commissioner variables have a significant negative effect on priofitability. Managerial ownership does not have a significant effect on profitability. Institutional ownership has a significant positive effect on profitability. Audit quality does not have a significant effect on profitability, Firm size does not have a significant effect on profitability.

scholarly journals Accounting Information and Psychological Factors in Capital Market : Do these Affect the Investors’ Decisions to Invest?

2020 ◽  
Vol 10 (2) ◽  
pp. 335
Author(s):  
Nur Fitry Latief ◽  
Fitria Ayu Lestari Niu
Keyword(s):  
Decision Making ◽  
Capital Market ◽  
Psychological Factors ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Psychological Factor ◽  
Measurement Tool ◽  
Test Results ◽  
The Capital Market

This study aims to determine the effect of accounting information and psychological factors on investor decision to invest in the capital market. The data come from questionnaire with a Likert scale measurement tool. The object was the investors of PT MNC Sekuritas Manado who were respondents as many as 119 investors. Data analysis uses multiple linear regression analysis with SPSS Version 25. The results find that partially and simultaneous the accounting information and psychological factor had a positive and significant effect on investor decision. This shows that the increasing accounting information and psychological factors available will increasingly influence the decision making of investors. But from the partial t-test results, it was found that the accounting information had more influence than the psychological factor, it means that investors tend to be rational in making their investment decisions by using accounting information as consideration for their decision making. This study provides empirical evidence regarding the influence of accounting information and psychological factors on investors' decisions to invest in the capital market and give contributions to academics and researchers by supporting the theory and results of previous research on the same topic.

scholarly journals Determinan Luas Pengungkapan Kompensasi Manajemen Kunci

2019 ◽  
Vol 16 (2) ◽  
pp. 180
Author(s):  
Fransiska Dona Mayresa
Keyword(s):  
Key Management ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Management Compensation ◽  
Purposive Sampling

Abstract This study aims to determine the effect of institutional share ownership, audit quality, frequency of audit committee meetings and remuneration committees to the extent of disclosure of key management compensation in the financial statements. The population used in this study is the financial statements of all companies listed on the Indonesia Stock Exchange (IDX) period of 2012-2016. The method used for sample selection in this study is by purposive sampling method. To test hypothesis in this research the analysis that can be used is multiple linear regression analysis. The results show that institutional ownership, audit quality, frequency of audit committee meeting affect the disclosure of management compensation., Keywords: institutuional ownership, audit quality, remuneration committee, disclosure Abstrak Penelitian ini bertujuan untuk menguji pengaruh kepemilikan saham institusional, kualitas audit, frekuensi pertemuan komite audit dan komite remunerasi terhadap luas pengungkapan kompensasi manajemen kunci di laporan keuangan. Populasi yang digunakan dalam penelitian ini adalah laporan keuangan dari semua perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2012-2016. Metode yang digunakan untuk pemilihan sampel dalam penelitian ini adalah dengan metode purposive sampling. Untuk melakukan uji hipotesis dalam penelitian ini analisis yang dapat digunakan adalah analisis regresi linear berganda. Kesimpulan dari penelitian ini adalah kepemilikan saham institusional berpengaruh terhadap luas pengungkapan kompensasi manajemen kunci, kualitas audit berpengaruh terhadap luas pengungkapan kompensasi manajemen kunci, frekuensi pertemuan komite audit berpengaruh terhadap luas pengungkapan kompensasi manajemen kunci, komite remunerasi berpengaruh terhadap luas pengungkapan kompensasi manajemen kunci. Kata kunci: Kepemilikan Institusional, Kualitas Audit, Komite Remunerasi, Pengungkapan Kompensasi Manajemen Kunci.

scholarly journals DETERMINANTS OF ACCOUNTING CREATIVITY: EMPIRICAL ANALYSIS ON ROMANIAN SMEs IN CONSTRUCTION INDUSTRY

2019 ◽  
Vol 4 (special) ◽  
pp. 7-18
Author(s):  
Daniela Pordea ◽  
Dorel Mates
Keyword(s):  
Construction Industry ◽  
Capital Market ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Discretionary Accruals ◽  
Multiple Linear Regression Analysis ◽  
Qualitative Approach ◽  
Financial Difficulties ◽  
Creative Accounting ◽  
Accounting Principles

Most research on accounting creativity in our country have approached the companies that had securities admitted on trading in the capital market. But the phenomenon may occur at the level of SME which are not listed on the stock exchange as well. This motivated us to consider this type of entities for our analysis. We focused on the construction industry as it is the base of the economy development and the accounting principles for this sector are very complex. The data was requested directly from entities and manually processed. Using two different models of multiple linear regression analysis, we have estimated the level of discretionary accruals. By comparing the results, we highlighted that for our sample the first model was more relevant. We then tested the influence that entity size, indebtedness ratio, and financial difficulties exert on accounting creativity. The results of our study did not determine a relevant impact of these determinants. We conclude that further research is needed to analyse in a qualitative approach the managers' motivations for creative accounting techniques.

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