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All Journal AKRUAL: Jurnal Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Sendy Cahyadi
Universitas Ma Chung Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Studi Corporate Information Transparency On The Internet (e-CTI) Pada Bursa Efek Indonesia, Malaysia, Dan Thailand Freddy Nathaniel Alexander; Tarsisius Renald Suganda; Sendy Cahyadi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 2 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i2.215

Abstract

The purpose of this study is to analyze the influence of macro and micro factors on e-CTI in three countries namely Indonesia, Malaysia, and Thailand. The three countries have a partnership called Indonesia Malaysia Thailand - Growth Triangle (IMT-GT). The research sample consisted of 90 of the most liquid companies listed on the Indonesia Stock Exchange (LQ45), the Malaysian Stock Exchange (KLCI), and the Thailand Stock Exchange (SET50). The results showed that the size of the board of directors had an influence on e-CTI. If there are more boards of directors, it will increase its ability to encourage management to be more transparent. With the existence of regulations in the three countries that regulate the duties and responsibilities of the board of directors towards stakeholders, it will encourage management to be more transparent.
Kajian Empiris Variabel Makroekonomi Dan Mikroekonomi Terhadap Beta Saham Pada Perusahaan Yang Terdaftar Di Kompas 100 Periode 2009-2013 Carrolina Caecilia; Sendy Cahyadi
AKRUAL: JURNAL AKUNTANSI Vol 6 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n1.p52-67

Abstract

AbstractThis study analizes about the influence of macroeconomics and microeconomics variables towards stock of beta. The macroeconomics variables tested are inflation, interest rate, middle rate, gross domestic product, and money supply, while the microeconomics are asset growth, current ratio, debt to equity ratio, return on equity, and dividend payout ratio. The results are that out of 10 macroeconomics and microeconomics variables tested, only 8 passed the classical assumption test. Simultaneously (F test), 8 variables that passed affects stock of beta simultaneously. Partially (t test), only interest rate and current ratio has a positive significant effect.
Analisis Determinan Kualitas Audit Sendy Cahyadi; Cindy Marcellia Sudjoko
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 2 No. 1 (2016): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (477.894 KB) | DOI: 10.33795/jraam.v2i1.99

Abstract

This research aims to analyze the effect of audit tenure, the size of the Public Accounting Firm, and rotation audit to audit quality. The population of this research is banks listed on the Indonesia Stock Exchange from 2009-2015. The data were analyzed by multivariate logistic regression. The results of this study prove that the variables that affect the audit quality only the size of the Public Accounting Firm, while audit tenure and audit rotation did not significantly affect audit quality. Abstrak Penelitian ini bertujuan untuk membuktikan pengaruh masa penugasan audit, ukuran Kantor Akuntan Publik (KAP), dan rotasi audit terhadap kualitas audit. Populasi dalam penelitian ini adalah bank yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2009 hingga tahun 2015. Analisis data menggunakan analisis multivariat dengan regresi logistik. Hasil penelitian ini membuktikan bahwa variabel yang berpengaruh terhadap kualitas audit hanya ukuran KAP, sedangkan masa penugasan audit dan rotasi audit tidak berpengaruh terhadap kualitas audit.
Co-Authors Carrolina Caecilia Cindy Marcellia Sudjoko Freddy Nathaniel Alexander Tarsisius Renald Suganda