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All Journal Jurnal Ekonomi Jurnal Manajemen. Jurnal Akuntansi Jurnal Manajemen
Lerbin R Aritonang
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Jurnal Akuntansi

 1 
DEA sebagai analisis alternatif dalam penelitian akuntansi Lerbin R Aritonang
Jurnal Akuntansi Vol. 10 No. 3 (2006): September 2006
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v10i3.210

Abstract

Efficiency is an important concept in accounting. Analyzing efficiency can be done by some analyses. One of them is data envelopment analysis (DEA). This article describes how to use DEA and what the limitations, advantages and assumptions are. Some applications of DEA are also presented, so that readers have better knowledge of DEA.
Audit related variables dan company related variables yang berkaitan audit delay dan dampaknya terhadap return saham perusahaan-perusahaan yang go public di bei Elizabeth Sugiarto D; Yuniarwati Yuniarwati; Lerbin R Aritonang
Jurnal Akuntansi Vol. 15 No. 3 (2011): September 2011
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v15i3.211

Abstract

The obedience of Public Financial Statement to the decision of Bapepam no.Kep-36/PM/2003 have to be evaluated because it may have impact to stock prices. The objective of this research is {I) to investigate some audit related variables and company related variables that can explain or predict Audit Delay, and (2) to evaluate investor reaction of Audit Delay. The result shows that there is negative and significant investor reaction of Audit Delay, so that the company have to take attention of relevance of Public Financial Statement
Co-Authors Elizabeth Sugiarto Dermawan Yuniarwati Yuniarwati