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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi dan Bisnis
Kusharyanti Kusharyanti
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Economics, Econometrics & Finance

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Pengaruh Pengumuman Stock Split terhadap Return Saham Perusahaan Pemecah Saham dan Bukan Pemecah Saham pada Sektor Industri yang Sama Di BEI: Pengujian Efek Contagion dan Competitive Kusharyanti Kusharyanti; Sri Astuti
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2008)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v8i2.76

Abstract

The objectives of this research were to know and analyse information transfer over industries in the announcement of stock split, kinds of information transfer whether contagion or competitive effect, and the effect of industry factor and company specific on the stock split transfer information. This research was developed from prior research by Tawatnuntachai and D’Mello (2002). The first and second hypotheses were examined using one-sample-difference test and the third hypothesis was examined using multi regression test. The research years were from 1997 until 2003. The research used 52 reporter firms sample and 272 match sample of non reporter firms. The result of study showed that the first and the second hypotheses were accepted. Stock split announced by firms oppositely affected the return of non reporter firms. Test on the third hypothesis prove that only abnormal return variable and the size of reporter firms which significantly affected the amount of stock split transfer information. While other variables such as error on pricing, level of information asymmetry, and split factor did not affect.
Fraudulent financial reporting in public companies in Indonesia: An analysis of fraud triangle and responsibilities of auditors Sri Astuti; Zuhrohtun Zuhrohtun; Kusharyanti Kusharyanti
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 2 (2015): August - November 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.454

Abstract

This study investigates the determinants of fraudulent financial reporting in Indonesia and the responsibility of auditor for fraudulent financial reporting. This study posits that fraud triangle affects the fraudulent financial reporting, and auditors do not give unqualified opinion for fraud firms. The sample consists of 380 firms listed on Indonesia Stock Exchange. The 39 of 380 firms have received punishment from BAPEPAM during 2007-2010 periods. This study uses logistic regression to test the first hypothesis and correlation to test the second hypothesis. The finding suggests that: 1) fraud triangle (opportunity, pressure, and rationalization) does not affect the fraudulent financial reporting; 2) auditor opinion has a positive correlation towards fraudulent financial reporting.
Co-Authors Sri Astuti Sri Astuti Zuhrohtun Zuhrohtun