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Eman Sukanto
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Analisis Pengaruh Ukuran KAP dan Tata Kelola Perusahaan terhadap Integritas Laporan Keuangan Eman Sukanto; Widaryanti Widaryanti
Jurnal Bingkai Ekonomi (JBE) Vol 3 No 1 (2018): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.992 KB)

Abstract

This study aims to obtain empirical evidence about the effect of KAP size and corporate governance (audit committee, independent commissioner, management ownership, institutional ownership) to the integrity of financial statements to property and real estate companies in Indonesia. The independent variables used in this study are KAP size and corporate governance (audit committee, independent commissioner, management ownership, institutional ownership) of financial statement integrity. The dependent variable used in this study is the integrity of financial statements as measured by using conservatism. The sample in this research is property and real estate company listed in Indonesia Stock Exchange (IDX) in period 2013-2015. The data collected by purposive sampling method. A total of 32 companies were determined as samples. he method of analysis of this study using logistic regression. The results of this study indicate that the size of KAP and institutional ownership have a significant effect on the integrity of financial statements. Meanwhile, audit committees, independent commissioners, management ownership have no significant effect on the integrity of financial statements.
PENGARUH RATE BUNGA DEPOSITO, NILAI TUKAR RUPIAH DAN BESARAN INFLASI TERHADAP HARGA OBLIGASI PEMERINTAH REPUBLIK INDONESIA (PERIODE 2009-2013) Eman Sukanto; Widaryanti Widaryanti
Jurnal Dinamika Ekonomi & Bisnis Vol 12, No 2 (2015)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.037 KB) | DOI: 10.34001/jdeb.v12i2.373

Abstract

AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh perubahan suku bunga deposito, perubahan kurs dan tingkat inflasi terhadap harga obligasi pemerintah selama tahun 2009-2013. Metode penelitian dengan menggunakan model regresi berganda. Berdasarkan hasil pengujian menunjukkan bahwa variabel-variabel ekonomi makro yang terdiri dari suku bunga deposito, kurs rupiah dan inflasi secara simultan berpengaruh terhadap harga obligasi pemerintah. Hal ini ditunjukkan dengan nilai F hitung dari hasil pengujian adalah sebesar 46,812 dengan sig. F sebesar 0,000 sehingga lebih kecil dari taraf signifikan 5%. Sedangkan hasil uji t variabel suku bunga deposito (X1), kurs (X2) dan inflasi (X3) secara parsial menunjukkan  bahwa tingkat suku bunga deposito, kurs dan inflasi berpengaruh signifikan terhadap harga obligasi pemerintah. Hal ini dibuktikan dengan nilai t hitung suku bunga deposito adalah -11,429 yang lebih kecil daripada nilai - t tabel yaitu sebesar -2,021. Nilai t hitung kurs dan inflasi sebesar 4,035 dan  -2,227.Nilai koefisien deteminasi (R Square) sebesar 0,700 yang berarti bahwa pengaruh suku bunga deposito, kurs dan inflasi terhadap harga obligasi pemerintah adalah sebesar 70% sedangkan sisanya sebesar 30% dipengaruhi oleh variabel lain yang tidak dimasukkan dalam persamaan regresi. AbstractThis research aimed to analyze the effect of changes in deposits interest rates, exchange rate changes and inflation rate on the price level of government bonds, during the years 2009-2013. Research methods by using multiple regression models. Based on the test results indicate that macroeconomic variables consisting of deposit interest rates, exchange rate and inflation simultaneously affect the price of government bonds. This is indicated by the value of F calculated from the test results is equal to 46,812 with the sig. F of 0.000 that is smaller than 5% significance level. While the results of the t test variable deposits interest rates (X1), exchange rate (X2) and inflation (X3) partially shows have a significant effect on the price of government bonds. It is evidenced by the t value -11,429 deposit interest rate is smaller than the table value of t is equal to -2.021. T value exchange rate and inflation by 4,035and-2,227. Deteminasi coefficient (R Square) of 0.700, which means that the effect of deposit interest rates, exchange rates and inflation on the price of government bonds amounted to 70% while the remaining 30% is influenced by other variables not included in the regression equation.
Analisis Pengaruh Ukuran KAP dan Tata Kelola Perusahaan terhadap Integritas Laporan Keuangan: (Studi Kasus pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di BEI Periode 2013-2015) Eman Sukanto; Widaryanti Widaryanti
Jurnal Bingkai Ekonomi (JBE) Vol 3 No 1 (2018): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to obtain empirical evidence about the effect of KAP size and corporate governance (audit committee, independent commissioner, management ownership, institutional ownership) to the integrity of financial statements to property and real estate companies in Indonesia. The independent variables used in this study are KAP size and corporate governance (audit committee, independent commissioner, management ownership, institutional ownership) of financial statement integrity. The dependent variable used in this study is the integrity of financial statements as measured by using conservatism. The sample in this research is property and real estate company listed in Indonesia Stock Exchange (IDX) in period 2013-2015. The data collected by purposive sampling method. A total of 32 companies were determined as samples. he method of analysis of this study using logistic regression. The results of this study indicate that the size of KAP and institutional ownership have a significant effect on the integrity of financial statements. Meanwhile, audit committees, independent commissioners, management ownership have no significant effect on the integrity of financial statements.
Co-Authors Widaryanti Widaryanti