Greg Anggana
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HUBUNGAN INTERDEPENDENSI ANTARA MANAJEMEN LABA DENGAN INDEKS PENGUNGKAPAN SUKARELA Novan Sakti Ardianto, 08.05.52.0122; Anggana, Greg
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

This study is a study that examined the relationship between earnings management relations with interdependence between voluntary disclosure index.The population in this study is a manufacturing company listed on the Stock Exchange in 2010. In this study, researchers used purposive sampling and obtained samples of some 93 companies.Results research get the value of p = 0.003 for the relationship between the index of disclosure of earnings management.. In contrast, earnings management conducted no significant effect on disclosure index (p value = 0.430).Keywords: Earnings management, Leverage, Stock Capitalization, Return, Net Profit, Voluntary DisclosureIndex
FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT DELAY Yursilisal Akbar, 08.05.52.0050; Anggana, Greg
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

This study is a study that examined the effect of corporate financial reporting to the audit delay. Audit delay is generally defined length of time the completion of the audit as measured from the date of closing of the financial year until the date of signing the audit report.In this study, the samples used by 92 companies from the manufacturing companies listed on the Indonesia Stock Exchange in the year 2008 to 2010 with a purposive sampling method. To analyze the hypothesis used multiple regression analysis. These results indicate that the size of the Profitability, Company Size Auditor Opinion, and Firm Size showed a significant effect on audit delay.Keywords: Audit Delay, Profitability, Company Size, Auditors Opinion, and Firm Size.