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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Bisnis dan Akuntansi
BANDI
Universitas Sebelas Maret
Economics, Econometrics & Finance

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KETEPATAN WAKTU ATAS LAPORAN KEUANGAN PERUSAHAAN INDONESIA BANDI; SANTOSO TRI HARTANTO
Jurnal Bisnis dan Akuntansi Vol 4 No 2 (2002): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1182.311 KB) | DOI: 10.34208/jba.v4i2.550

Abstract

Many of researches on the market capital reactions have been conducted, both in Indonesia and in other countries. Surprisingly, there is little empirical evidence of such research investigates the timeliness of the Indonesian annual reports, brief research methodology is needed especially associated with market reactions. The result of this study shows generally the distributions of timeliness of the Indonesia firm's financial statement announcement positively skewed, it is consistent with prior research (Dyer and McHugh, 1975). In addition in term of company size the result indicates that there are not significant differences. Further more, unlike the results of the study by Chambers and Penman (1984) this study shows that the reports published earlier than expected have price effects not differ with when they of sum sample and by sensitivity test there is different market reactins of them.
An Analysis Of Factors Affecting The Financial Distress: The Case Of SOEs In Indonesia Nikke Yusnita Mahardini; Bandi
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i1.6144

Abstract

The results of company performance can be determined by one of the internal factors of the company, namely the characteristics possessed by the CEO. Echelon theory explains that vision and strategy choices can be influenced by CEO experience and personality which ultimately affect company performance. The motivation for this study is that in Indonesia it is still rare to use a combination of CEO characteristics variables and financial indicators as factors that can affect financial distress in companies. The aim of this study is to examine the impact of CEO characteristics and financial indicators on financial distress in state-owned companies in Indonesia. This study uses state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange as the research population. The research data was tested using Logistic Regression Analysis. The research findings show that CEO age and sales growth have a significant effect on financial distress. While CEO tenure, CEO educational background, and total liabilities to total assets have no significant effect on financial distress.
Co-Authors Nikke Yusnita Mahardini SANTOSO TRI HARTANTO