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All Journal JASF (Journal of Accounting and Strategic Finance) Perspektif Akuntansi Jurnal EKOBIS (Kajian Ekonomi dan Bisnis)
Weny Putri
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Jurnal EKOBIS (Kajian Ekonomi dan Bisnis)

 1 
Pengaruh Kapitalisasi Pasar Terhadap Pengungkapan Informasi Grafik Key Financial Variable Pada BUMN Di Indonesia Khairunnisa; Feby Astrid Kesaulya; Weny Putri
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 3 No. 2 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 3 No 2 (Juni 2020)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

This study aims to prove that there is an effect of market capitalization on the disclosure of key financial variable graph information. The key financial variable graph in this study is proxied by the EPS chart. This research was conducted in Indonesia using a sample of data from 20 BUMN listed on the Indonesia Stock Exchange during 2017-2019. The results of this study show different results from the indications of previous studies. The results of this study indicate that market capitalization has no positive effect on the disclosure of key financial variable chart information. The greater the market capitalization does not increase the decision of BUMN in Indonesia to disclose the key financial variable graph in their annual report.
The Effect Of Ceo Power On The Selection Of Qualified Auditors With Profitability As Moderator Khairunnisa; Feby Astrid Kesaulya; Weny Putri
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 7 No. 1 (2023): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 7 No 1 (Desember 2023)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

This study aims to determine the effect of CEO Power on the selection of qualified auditors with profitability as a moderator. This study uses a sample of small and medium-sized enterprises listed on the PEFINDO 25 index May 2023, the data used is company data from 2020-2022. Hypothesis testing using logistic regression analysis. The results of the study show that profitability does not moderate the influence of CEO Power on the selection of qualified auditors. The results of this study are expected to increase literacy regarding what factors can influence the selection of auditors. In addition, the CEO of the company also must consider thoroughly when selecting auditors for his/her company in order to maintain the quality of company’s financial reporting.
Co-Authors - Khairunnisa Fadilla . Feby Astrid Kesaulya Feby Astrid Kesaulya Khairunnisa Khairunnisa Khairunnisa Khairunnisa