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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Management Diponegoro Journal of Accounting Disclosure: Journal of Accounting and Finance IDEA: Jurnal Seni Pertunjukan
Raharja Raharja
Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Diponegoro Journal of Management

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN (Studi Empiris pada Perusahaan Peserta Corporate Governance Perception Index (CGPI) Tahun 2012) Wicaksono, Tangguh; Raharja, Raharja
Diponegoro Journal of Management Volume 3, Nomor 4, Tahun 2014
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

The purpose of this study is to determine whether the GCG (GCG) has a significant effect on the profitability of the company. GCG in this case is proxied  with the size of the board of directors, board of comissioner and audit committee. While the profitability variable is proxied by ROE (Return On Equity).The population of this research is companies listed in Corporate Governance Perception Index (CGPI) in 2012. Total observation of this study is 58 companies. Sampling technique using purposive sampling method. Data analysis techniques performed by hypothesis testing using multiple linear regression or OLS (Ordinary Least Square).  Based on the survey results revealed that corporate governance variables do not have significant impact to the profitability of the company.
Pengaruh Asimetri Informasi, Leverage, dan Ukuran Perusahaan Terhadap Praktik Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2013) Yamaditya, Vanian; Raharja, Raharja
Diponegoro Journal of Management Volume 3, Nomor 4, Tahun 2014
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

This study aims to investigate the influence of information asymmetry, leverage, and firm size on earnings management practices in manufacturing companies listed on the Stock Exchange. This study took populations companies listed on the Indonesia Stock Exchange (IDX) 2011-2013. The sampling technique used was purposive sampling method. The method of analysis used in this study using multiple linear regression analysis to examine the effect of information asymmetry, leverage, and firm size on earnings management practices. The variables used in this study is the asymmetry of information, leverage, and firm size as an independent variable; earnings management practices as the dependent variable. The results showed that the asymmetry of information and firm size has positive influence on earnings management practices, but leverage has no effect on earnings management practices.
Co-Authors Agung Juliarto Eka Retnowati, Eka Gisilowati Dian Purnamasari Karlina Hayu Mumpuni Kusuma, Eka Julio Ferdian Adi suneko, anon Tangguh Wicaksono, Tangguh Vanian Yamaditya, Vanian