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NELLIYANA NELLIYANA
STIE Trisakti
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The influence of audit committees’ characteristics on earnings quality: evidence from Indonesia NELLIYANA NELLIYANA
Jurnal Bisnis dan Akuntansi Vol 17 No 1 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.749 KB) | DOI: 10.34208/jba.v17i1.11

Abstract

The objective of this research is to get empirical evidence audit committees’ characteristics: financial expertise, number of meetings, audit committees’ sizes that moderate the effects of unexpected earnings to cumulative abnormal return. This research also includes independent variables that theoretically influence the relation of unexpected earnings to cumulative abnormal return such as CEO stock ownerships, earnings persistence, market beta, percentage of reporting loss and discretionary accruals. The sample of this research is companies listed in Indonesia Stock Exchange (IDX) during year 2007 to 2009. This research uses 147 data with 49 companies selected per year. The analysis tools used in this research is multiple linear regression. The result shows that financial expertise, number of meetings, audit committees’ sizes and others variables altogether do not moderate the effects of unexpected earnings to cumulative abnormal return or earnings quality reported in financial report. It shows that investors in Indonesia do not consider the characteristics of audit committees in their investment decision making process and the characteristic of audit committees itself does not influence the quality of reported earnings.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BEI KEZIA CRUSITA NOVIANA; NELLIYANA NELLIYANA
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-3 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.005 KB) | DOI: 10.34208/jba.v19i1a-3.282

Abstract

The purpose of this research is to obtain an empirical evidence about influence of variables on firm value. These variables are supply chain auditor, firm growth, firm size, leverage, investment, firm age, free cash flow, board size, profitability. The population used in this study are non financial companies listed in Indonesia Stock Exchange during 2013 until 2015. The sampling method used is purposive sampling and to test the hypothesis using multiple regression method. The result of this research indicate that leverage, firm age, and profitability have influence on firm value. However, supply chain auditor, firm growth, firm size, investment, free cash flow and board size have no influence on firm value.
Co-Authors KEZIA CRUSITA NOVIANA