Article Per Year (5 Year)
p-Index From 2021 - 2026
1.325
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Bisnis Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) JURNAL AKUNTANSI Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
SANSALONI BUTAR-BUTAR
Universitas Katolik Soegijapranata
Economics, Econometrics & Finance Social Sciences

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
How does Financial Reporting Quality Relate to Stock Price Crash Risk? Evidence from Indonesian Listed Companies Butar Butar, Sansaloni; Murniati, Monika Palupi
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 1 (2021): March 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i1.19399

Abstract

This study examines the influence of financial statement transparency, institutional investor stability, audit tenure, and conservatism on stock price crash risk. Using firms listed on the Indonesia stock exchange from 2011 to 2015 as research samples, 748 firm-year observations are available for data analysis and hypotheses tests. Employing multiple regressions analysis, the results show that institutional investor stability, audit tenure, and conservatism have a significant effect on stock price crash risk. However, a positive association between audit tenure and stock price crash risk is not supported in this study. Meanwhile, the transparency of financial statements has no significant effect on stock price crash risk. It may indicate that Indonesian investors tend to overlook the issues of financial report transparency while making equity investment decisions.
Income Smoothing, Default Risk and Stock Price Crashes: The Moderating Effect of Manager Age Butar-Butar, Sansaloni
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 1 (2020): March 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v7i1.15129

Abstract

The purpose of this study is to investigate the moderating role of manager age on the association between income smoothing and stock price crashes and the association between default risk and stock price crashes. The data was collected from the samples of 182 companies firms listed on the Indonesia Stock Exchange from 2013 to 2017 (910 firm-year observation). Using the multivariate analysis as the data analysis method, this study revealed that manager age and default risk were negatively associated with stock price crashes. On the other hand, the income smoothing was not significantly associated with stock price crashes. With regard to moderating effect of manager age, the results showed that manager age effect the association between default risk and stock price crashes with a positive direction. Meanwhile, no significant effect of manager age on the association between income smoothing and stock price crashes is found in this study.
Implikasi Gaya Audit Terhadap Komparabilitas Laporan Keuangan Butar-Butar, Sansaloni
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v4i2.7768

Abstract

Prior studies show that earnings attributes were influenced by characteristics of audit firms hired by clients. Big Four audit firms were reported to have developed working rules to assess accounting standards used by firms in preparing financial reports and consistently applied these working rules across all clients. Unique audit methodology and procedures create audit style that belongs to particular audit firm, especially Big Four audit firms. As a consequence, financial statements audited by the same Big Four audit firms experience similar audit processes and show higher consistency than those of firms audited by different Big Four audit firms. Applying the same audit style is expected to increase financial statements comparability between two companies audited by the same Big Four audit firms. Therefore, a pair of companies audited by the same audit firms is predicted to have more comparables earnings than audited by different Big Four audit firms. Results supported the hypothesis that audit style improves financial statements comparability of firms audited by same Big Four audit firms.
Co-Authors Clara Susilawati Manihuruk, Widiya Anastasya Monika Palupi Murniati Monika Palupi Murniati, Monika Palupi Putri, Arrin Insani Stefani Lily Indarto Yusni Warastuti