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MICHELL SUHARLI
Universitas Katolik Indonesia Atma Jaya
Economics, Econometrics & Finance

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STUDI EMPIRIS FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN MICHELL SUHARLI; AWALIAWATI RACHPRILIANI
Jurnal Bisnis dan Akuntansi Vol 8 No 1 (2006): 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 (748.664 KB) | DOI: 10.34208/jba.v8i1.222

Abstract

The study aims to investigate company in reporting the financial report to public. Financial statement timeliness is performance responsibility report of management to it's stockholders. The research analyses the financial report timeliness factors namely especially are variable liquidity, profitability, shareholder's dispersion, and the use of the big four public accountant. The research examined linier regression. The research found that financial statement timeliness is dependent variable. Variable liquidity, profitability, shareholder's dispersion, and the use of the big four accountant can be used are independent variable. The result of this research shows that liquidity, profitability, and the use of the big four accountant are significantly effect the timeliness to report financial statement. As shareholder's dispersion is not significantly effect the timeliness to report financial statement timeliness.
Pengaruh Pemilihan Metode Akuntansi Atas Biaya Research and Development (R&D) Terhadap Price Earnings Ratio (Studi Empirik Pada Perusahaan Sektor Industri Periode 2002-2005) Michell Suharli; Ani Arisandi
Journal of Applied Finance & Accounting Vol. 1 No. 2 (2009): Published on June 2009
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v1i2.132

Abstract

Earnings reflect the equity growth stemmed from various economic transaction, except shareholders’ transactions in certain periods. Similar to the net income concept, earnings concept includes all transactions in net revenue in current period. The research sample is 14 listed companies that reported Research & Development (R&D) expenses during 2002-2004 period. Research variables used are earnings (as the dependent variable) that is proxied by price earning ratio (PER), and accounting method chosen to record the R&D expenses (as the independent variable). The research model is a simple regression model. The result shows that accounting method chosen is significantly related to the PER, however appears does not influence the profit of the company.
Co-Authors Ani Arisandi AWALIAWATI RACHPRILIANI