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PENGARUH CORPORATE GOVERNANCE DAN MANAGEMEN LABA TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN IRWANTO HANDOJO
Jurnal Bisnis dan Akuntansi Vol 16 No 2 (2014): 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 (122.858 KB) | DOI: 10.34208/jba.v16i2.83

Abstract

Disclosure of financial statements is an important factor in achieving the efficiency of capital markets and a means of public accountability. The purpose of the study was to get empirical study about the influence of corporate governance and earnings management on the disclosure of financial statements. Samples are 41 companies listed in Indonesia Stock Exchange tested using multiple regression analysis. The results of the study provide evidence that corporate governance can drive more disclosure of financial statements information. This is evidenced by the influence of public ownership and the board of directors on the disclosure of financial statements.
MEN AUDITOR, WOMEN AUDITOR AND AUDIT QUALITY ASTRID RUDYANTO; IRWANTO HANDOJO
Jurnal Bisnis dan Akuntansi Vol 15 No 2 (2013): 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 (165.362 KB) | DOI: 10.34208/jba.v15i2.88

Abstract

Many researches on auditor specific characteristic use evidence from psychological researches on the existence of certain sex-based differences amongst individuals.The objective of this study is to see whether indeed there are sex differences in auditor interms of risk profile, problem solving skill, and independence - three important traits with potential of influencing the auditor judgment and audit quality-as it is not obvious thatstereotypical believes about men and women are true or that findings from literature aboutthe general population can be interpreted to the specific context of auditors. Primary data was employed for the study using a sample of 115 auditors, 175 accounting students, 112 management students and 114 nonaccounting and nonmanagement students with independent sample test and mann-whitney u test. The findings suggested there is no sex difference in auditors while overall, there is sex difference in risk profile. It is concluded that there is no sex difference affecting audit quality.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN PEMBAYARAN DIVIDEN VASHTI INES; IRWANTO HANDOJO
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-1 (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 (161.899 KB) | DOI: 10.34208/jba.v19i1a-1.126

Abstract

This research aims to identify variables that influence dividend policy in manufacturing public companies. These variables are profitability, firm size, liquidity, growth opportunities, leverage, firm risk, individual ownership and institutional ownership. This research was also to compare with result of previous research. Samples of this research are listed manufacturing companies in Indonesia Stock Exchange from 2011 until 2013. Samples were collected using purposive sampling method, where 37 companies fulfill the established criteria. This research uses multiple regression to test the hypothesis. The result from this study shows that profitability and institutional ownership influence to dividend policy, but firm size, liquidity, growth opportunities, leverage, firm risk, and individual ownership do not influence toward dividend policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR FLORIAN WULANDARI HADI; IRWANTO HANDOJO
Jurnal Bisnis dan Akuntansi Vol 19 No 2 (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 (129.425 KB) | DOI: 10.34208/jba.v19i2.273

Abstract

The objective of this research is to obtain empirical evidence of auditor size, leverage, company growth, company size, institutional ownership, managerial ownership and company agesas independent variables to audit quality as dependent variable in Indonesian manufacturing companies.The research period is three years from 2012-2014 and population in this research is all listed companies in Indonesian Stock Exchange. Samples are obtained through purposive sampling method, which only 65 of listed manufacturing companies in Indonesian manufacturing companies meet the sampling criteria, resulting 195 data. Multiple linear regressions and hypothesis testing are used as the data analysis method in this research. The result of this research shows that leverage statistically have effect on the audit quality. While auditor size, company growth, company size, institutional ownership, managerial ownership and company ages have no effect on audit quality.
PENGARUH EFEK PERSISTENSI LABA DALAM ANALISIS FUNDAMENTAL GUNA MEMPREDIKSI RETURN SAHAM IRWANTO HANDOJO
Media Bisnis Vol 6 No 2 (2014): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Quirin and Allen (2000) found that the fundamental analysis to be something very important when corporate profits are transitory and become something less important when the amount of profit the company is permanent. To that end, fundamental analysis to be something very relevant when the condition of the company showed earnings unstable (there is no persistence of earnings). This study continues Quirin and Allen (2000) to see if indeed there is a persistence of earnings effects that need to be considered in the fundamental analysis to predict price (return) shares and whether this effect is consistent in every industry sector to cases in Indonesian capital market. Using data from 34 public companies and analyzed using multiple regression it was found that the persistence of earnings is an important factor that should be included in research on the influence of fundamental factors on share returns and also that the testing of the influence of fundamental factors on share returns should be in the context of long-term.
SEKELUMIT KONSERVATISME AKUNTANSI IRWANTO HANDOJO
Media Bisnis Vol 4 No 2 (2012): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v4i2.1464

Abstract

Konservatisme secara mudah dapat diinterpretasikan sebagai kehati-hatian (prudent) dengan kehati-hatian maka kecenderungan yang ada di dalam laporan adalah pesimisme. Akuntansi tidak lagi mengungkapkan secara tepat true value tapi cenderung menetapkan angka laporan yang lebih rendah dari true valuenya. Pembahasan ini menjadi penting karena saat ini akuntansi mulai menerapkan fair value accounting dalam penentuan nilai dalam akun-akun akuntansi yang dilaporkan, dimana, sesuai dengan salah satu kualitas yang terkandung dari karakteristik faithful representation dalam kualitas fundamental akuntansi yaitu netralitas, maka konservatisme ditengarai tidak menghasilkan nilai yang netral selain kecurigaan bahwa bukan true value yang akhirnya dilaporkan
Co-Authors ASTRID RUDYANTO FLORIAN WULANDARI HADI VASHTI INES