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All Journal Kinerja JURNAL PESONA Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business MODUS-Jurnal Ekonomi dan Bisnis Kumawula: Jurnal Pengabdian Kepada Masyarakat Edukasi Lingua Sastra Global Education Journal Jurnal Buana Kata: Pendidikan, Bahasa, dan Ilmu Komunikasi
Dewi Ratnaningsih
Atma Jaya Yogyakarta University
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Journal : Kinerja

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PENGARUH RISIKO USAHA BERBASIS INFORMASI AKUNTANSI TERHADAP PREMIUM PENERBITAN SAHAM PERDANA DI INDONESIA Manampiring, Melisa Marianni; Ratnaningsih, Dewi
Kinerja: Jurnal Bisnis dan Ekonomi Vol 17, No 2 (2013): Kinerja Jurnal Bisnis dan Ekonomi
Publisher : Kinerja: Jurnal Bisnis dan Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (54.737 KB)

Abstract

The purpose of this research is to examine the impact of accounting-based business risks in prospectus to IPOissue premium in Indonesia Capital Market (IDX). Proxies for accounting-based business risks are age of thecompany, company’s size, liquidity, after tax earnings, leverage, and IPO’s offering size.Sample of this research consists of 35 rms listed in Indonesia Capital Market (IDX) that went public during2009 to 2010. Data for this research are taken from Pusat Referensi Pasar Modal (PRPM) located in IndonesiaCapital Market (IDX). This research found that after tax earnings and IPO’s offering size are statisticallysigni cant in determining IPO issue premium.Kewords: issue premium, accounting-based business risks, age of the company, company’s size, liquidity,after tax earnings, leverage, and IPO’s offering size.
PENGARUH RISIKO USAHA BERBASIS INFORMASI AKUNTANSI TERHADAP PREMIUM PENERBITAN SAHAM PERDANA DI INDONESIA Manampiring, Melisa Marianni; Ratnaningsih, Dewi
KINERJA Vol 17, No 2 (2013): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v17i2.379

Abstract

The purpose of this research is to examine the impact of accounting-based business risks in prospectus to IPOissue premium in Indonesia Capital Market (IDX). Proxies for accounting-based business risks are age of thecompany, company’s size, liquidity, after tax earnings, leverage, and IPO’s offering size.Sample of this research consists of 35 rms listed in Indonesia Capital Market (IDX) that went public during2009 to 2010. Data for this research are taken from Pusat Referensi Pasar Modal (PRPM) located in IndonesiaCapital Market (IDX). This research found that after tax earnings and IPO’s offering size are statisticallysigni cant in determining IPO issue premium.Kewords: issue premium, accounting-based business risks, age of the company, company’s size, liquidity,after tax earnings, leverage, and IPO’s offering size.
PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA MELALUI AKTIVITAS RIIL Boedhi, Nico Radityo; Ratnaningsih, Dewi
KINERJA Vol 19, No 1 (2015): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v19i1.536

Abstract

This study examines the impact of audit quality on Real Earnings Management (REM). Real earnings management is defined as management actions that deviate from normal business practices, undertaken withthe primary objective of meeting certain earnings thresholds (Roychowdhury, 2006). One proxy is taken for real earnings management, while abnormal operating cash flows and proxy for audit quality are taken as the size of audit firm. Research samples are selected from the population of manufacturing companies listed in Bursa Efek Indonesia from year 2007 to 2011. Sample criteria is companies which have strong incentive to engage in real earnings management and 126 companies are selected. Multiple Regression Model has been applied for data analysis. It is found that impact of audit quality on real earnings management is positive. This result concludes that audit quality is not a warranty that a company’s financial statement is free from earnings management.Keywords: audit quality, earnings management, real earnings management, abnormal cash flow operation.
Co-Authors Aprilia, Rida Aprilianti, Putri Felicianus Adi Nugroho, Felicianus Adi Hartono Hartono Hartono Hartono Hayati, Dwi Indriyani, Nopi Riski Jogiyanto Hartono Khusnul Khotimah Kristina, Marilin Melisa Marianni Manampiring Nico Radityo Boedhi, Nico Radityo Perwira, Hendrik Rahman, Nana Herdiana Abdul Ruchiyat, Marina Gusnia Sri Widayati Suharyanto H. Soro Susanti, Selasih Margi