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Sri Handayani
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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PENGARUH CORPORATE GOVERNANCE TERHADAP INTELLECTUAL CAPITAL DISCLOSURE Nurdiana Indah; Sri Handayani
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this study is to examine the effect of corporate governance on intellectual capital disclosure. The population in this study are all of listed firms in Indonesia Stock Exchange in 2013, 2014 and 2015. The sampling method in this study is purposive sampling. Criteria for the firms sample is which companies included in the index KOMPAS 100. And at the last, this study used 274 firms-years observations. The analysis technique used is multiple regression. The analysis showed that independence of the board of commisioners, the number of board meetings, the number the board of directors, audit committee size and concentration of ownership have not possitively significant effect on intellectual capital disclosure. The variable frequency of audit  committee meetings have positive and significant effect on intellectual capital.
PENGARUH BESARAN PERUSAHAAN, LEVERAGE, FREE CASH FLOW, PROFITABILITAS DAN KUALITAS AUDIT TERHADAP MANJEMEN LABA RIIL Ning Dyah Utami; Sri Handayani
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the influence of company characteristics on real earnings management. Company characteristics in this study are firm size, leverage, free cash flow, profitability and audit quality.The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. Based on the methods of data collection used in this study is purposive sampling method, there are 490 total observational data. This research analyzes the disclosure of company characteristics in real earnings management with 3 methods of Abnormal Cash Flow From Operations, Abnormal Production Cost, and Abnormal Discretionary Expense. Multiple linear regression analysis was used as the primary tool of analysis in this research.The results of this study indicate that firm size and free cash oflow has a significant influence on real earnings management. However, leverage, profitability and audit quality have no significant effect on real earnings management.
ANALISIS PENGARUH PRINSIP KEHATI-HATIAN AKUNTANSI DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2016) Florentia Eveline R. K.; Sri Handayani
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyze the effect of accounting conservatism and institutional ownership toward earnings management using audit quality and executive compensations as the control variables. This study replicates the research conducted by Lin et al. (2014). In contrast to the research by Lin et al. (2014), this study used Real Profit Management as a proxy for earnings management, and added Audit Quality and Executives Compensations as control variables. The population used in this study are 287 manufacture companies listed in Indonesia Stock Exchange during 2015-2016. The sampling method used is purposive sampling without replacement with documentation techniques. This study examined the effect of accounting conservatism and institutional ownership toward earnings management by descriptive statistical tests, classical assumptions tests, and regression analysis.The results of this study indicated that companies with high accounting conservatism are able to limits earnings management practices. This study also shows that companies with high proportion of institutional ownerships are able to reduces the level of earnings management due to the great monitoring function by institutional investors.
PENGARUH STRUKTUR KEPEMILIKAN DAN STRUKTUR DEWAN TERHADAP TINGKAT UNDERPRICING Fauzan Dicky Hermawan; Sri Handayani
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the effect of corporate governance attributes like ownership concentration, institutional ownership, board size of commissioner, and board independent of commissioner on the level of underpricing. This study used firm size, ROA, firm age, and auditor reputation as control variable. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX). The population in this study consists of all IPO firm in Indonesia Stock Exchange for the period 2013 - 2017. Sample determined with purposive sampling method. Total sample of this research is 83 companies. This study used multiple regression analysis for hypotheses testing. The results of this study show that the size of the board of commissioners and board independence of commissioner have significant negative effect on the level of underpricing IPOs firm. This research also shows that the ownership concentration and institutional ownership do not have significant effect on the level of underpricing IPOs firm.
PENGARUH PROFITABILITAS, BESARAN PERUSAHAAN, LEVERAGE, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN Tigris Hans Goldwin; Sri Handayani
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of Profitability, Firm Size, Leverage, and Growth on Dividend Policy. The dependent variable in this study is dividend policy which is measured using the Dividend Payout Ratio (DPR), the independent variables in this study are Profitability, Firm Size, Leverage, and Growth.This research was conducted using quantitative methods using data from financial industry companies in the banking sector listed on the Indonesia Stock Exchange in 2015-2019 . Sampling was done by purposive sampling method which finally got 20 of the 46 companies listed on the BEI page with a total sample of 100 companies from the population. The research data were analyzed using multiple regression analysis with SPSS software for hypothesis testing.The results showed that profitability and firm size had significant positive effect on dividend policy. Meanwhile leverage and growth have no significant effect on dividend policy.
Co-Authors Fauzan Dicky Hermawan Florentia Eveline R. K. Ning Dyah Utami Nurdiana Indah Tigris Hans Goldwin