Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Bisnis dan Akuntansi
AGUSTIN PALUPI
STIE Trisakti
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
HUBUNGAN ANTARA VARIABEL AKUNTANSI DAN RETURN SAHAM DENGAN BETA SEBAGAI VARIABEL INTERVENING AGUSTIN PALUPI
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 (480.977 KB) | DOI: 10.34208/jba.v16i2.87

Abstract

The purpose of this research is to analyze Beta (systematic risk) as an intervening variable between accounting variables (Dividend Payout Ratio, Assets Growth, Firm Size, Liquidity, Financial Leverage, Earnings Variability and Accounting Beta) and share return of companies listed at the Indonesia Stock Exchange. Data employed in this study was pooled data during the period of 2001 till 2005 which consist of 624 firm-years. The analysis tools used in this research is structural equation model (SEM). The results of this research show that Beta acts as an intervening variable between Dividend Payout Ratio, Firm Size and Financial Leverage and share return. Whiles the other accounting variables (assets growth and earnings variability) have direct effect on the stock return. Evidence in small firms indicates that certain factors have direct influence to investing decision such as firm size, earnings variability and accounting Beta. The test also suggests that Beta affect relation between dividend payout ratio, firm size and leverage and share return. This research finds no support for the role of liquidity and accounting Beta neither directly to return no intervened by Beta. The whole result is consistent with the proposition that Beta has important role in investing decision besides accounting information.
PENGARUH CORPORATE GOVERNANCE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA PERUSAHAAN PUBLIK NON KEUANGAN YUNIETHA YUNIETHA; AGUSTIN PALUPI
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-4 (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 (157.451 KB) | DOI: 10.34208/jba.v19i1a-4.298

Abstract

The purpose of this research is to analyze the effect of board of director, board of independence, audit quality, firm size, managerial ownership, profitability, leverage, sales growth and firm age toward earnings management. This study try to improve consistency of results from prior researchers. The sample of this study consist of 228 data from 76 non-financial sector companies that has been listing in Indonesia Stock Exchange for the period 2013 to 2015 by purposive sampling method. This study uses multiple regression method to investigate relation between each independent variable to earnings management. The research result shows that profitability and sales growth influence earnings management. On the other hand, board of director, board of independece, audit quality, firm size, managerial ownership, profitability, leverage, and firm age do not influence earnings management.
Co-Authors YUNIETHA YUNIETHA