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Journal : Diponegoro Journal of Accounting

PENGARUH KUALITAS AUDIT TERHADAP KEMAMPUAN INVESTOR MEMPREDIKSI LABA DI MASA DEPAN Kinantya Komala Nur Shabrina; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the impact of audit quality on the investor’s ability to predict future earnings and to examine investor’s ability to predict future earnings for profitable firms and unprofitable firms. This research is a replication of the study by Hussainey (2009). The population of this research are 414 manufacture companies which is listed in Indonesia Stock Exchange period 2008-2010. Samples were selected by purposive sampling method  and finally obtained  180 manufacture companies  that fulfill the criterias. Data were analyzed using Collins et al. (1994) return-future earnings regression model.
ANALISIS PENGARUH KEPEMILIKAN SAHAM OLEH PEMERINTAH, INSTITUSI NON PEMERINTAH, ASET DAN LEVERAGE TERHADAP KINERJA PASAR BUMN PRIVATISASI DI INDONESIA Yuda Pamungkas; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (134.244 KB)

Abstract

This research's goal is to determine the nature of relationship between government ownership, private ownership, assets and leverage with the privatized State Owned Enterprise’s market performance. Previous studies indicate that these relationships are inconclusive. Therefore, it is necessary to conduct a forward research due to this inconclusiveness, and conclude the relationship between those variables with the SOE’s market performance. Population method performed in this research, by using all of the audited financial statements of privatized SOE in Indonesia from 2004-2011. By the total of one hundred and fourteen research objects being analyzed using linear regression to determine the relationship between variables such as government ownership, private ownership, assets and leverage with the SOE’s market performance. Results of this research indicate that determinants such as government ownership, assets and leverage affect the SOE’s market performance significantly with a non-linear convex, positive and negative relationship respectively. However, private ownership becomes the only determinant that does not explain the SOE’s low or high market performance.