Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Kontemporer
Talatas, Reynard Xaverius
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Investment Opportunity Set dan Mekanisme Corporate Governance terhadap Kualitas Laba Talatas, Reynard Xaverius
Jurnal Akuntansi Kontemporer Vol. 3 No. 2 (2011)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v3i2.1005

Abstract

Important information in a company is information about the company’s profit. The objective study is looking for the influence of Investment opportunity set and corporate governance mechanism at consists of the audit committee, institutional ownership managerial ownership, and board of commissioners of the quality of earnings as measured by Earnings Response coefficient. This study uses a sample of 42 manufacturing companies ted in Indonesia Stock Exchange in the year 2005-2009 The results of this study indicate that the Investment opportunity Set have a significant effect on Earnings Response Coefficient. Investment opportunity Set negatively affect the Earnings Response Coefficient, so it can be said that the increase of Investment Opportunity Set may weaken Earnings Response Coefficient of a company. Unlike the Corporate governance mechanism that consists of the audit committee, institutional ownership, managerial ownership, and board of commissioner the results indicate that corporate governance mechanisms do not have a significant effect on Earnings Response Coefficient of a company.
Co-Authors