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All Journal Jurnal Ekonomi dan Bisnis EQIEN - JURNAL EKONOMI DAN BISNIS
Nur'aini Rokhmania
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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FAKTOR DETERMINAN ERC DENGAN PERSISTENSI LABA SEBAGAI VARIABEL INTERVENING Nur'aini Rokhmania; Nurul Hasanah Uswati Dewi; Pepie Diptyana
Eqien - Jurnal Ekonomi dan Bisnis Vol 8 No 2 (2021): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.001 KB) | DOI: 10.34308/eqien.v8i2.282

Abstract

The purpose of this study was to obtain empirical evidence regarding the effect of Size, book-tax differences, debt levels and operating cash flow on Earning Response Coefficient (ERC) with Earnings Persistence as an intervening variable. ERC is measured by a coefficient that shows the estimated strength of the influence of unexpected earnings and the accumulation of abnormal returns that appear during earnings announcements. Meanwhile, Earnings Persistence is measured by the slope regression coefficient of the relationship between current earnings and the next period's earnings. The sample used is a manufacturing company listed on the Indonesia Stock Exchange (IDX) with the 2016 - 2018 observation year. The sample data collected is 243 data. Hypotheses were tested with Warp PLS. Hypothesis testing results that there are two variables that significantly affect ERC, namely Profit Persistence and Operating Cash Flow. Earnings persistence proved to have a significant negative effect while Operating Cash Flow had a significant positive effect on ERC. For variables Size, Book-Tax Difference, and Debt Level, it does not show any effect on ERC nor on Earning Persistence and Earnings Persistence is proven not to be an intervening variable.
Exploring government internet financial reporting in Indonesia Pepie Diptyana; Nur'aini Rokhmania
Jurnal Ekonomi dan Bisnis Vol 21 No 1 (2018)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (558.25 KB) | DOI: 10.24914/jeb.v21i1.1039

Abstract

Penyajian laporan keuangan pemerintahan sangat penting sebagai bentuk pertanggungjawaban publik, serta sebagai upaya transparansi pengelolaan keuangan kepada masyarakat. Beberapa penelitian sebelumnya menunjukkan bahwa hampir seluruh pemerintah daerah di Indonesia telah memiliki website resmi, serta aktif digunakan untuk memuat berita, potensi daerah, maupun layanan pemerintah daerahnya. Namun, pemerintah daerah yang menyajikan laporan keuangan di internet masih terbatas jumlahnya. Penelitian ini mengkaji apakah kompetisi politik, aset daerah, ketergantungan daerah, kepadatan penduduk dan penghargaan keterbukaan informasi berpengaruh terhadap praktik Internet Financial Reporting (IFR) pemerintahan di Indonesia. Dari 34 provinsi di Indonesia, penelitian ini menggunakan 32 sampel laman resmi provinsi yang dapat diakses secara konsisten. Hasil penelitian menunjukkan bahwa ketergantungan daerah terhadap pemerintahan pusat dan penghargaan keterbukaan informasi berpengaruh signifikan terhadap praktik IFR. Sementara itu, pengaruh kompetisi politik, aset daerah, ketergantungan daerah dan kepadatan penduduk tidak terbukti signifikan terhadap praktik IFR. Penelitian ini memberikan kontribusi pada riset akuntansi sektor publik dengan memperluas penelitian sebelumnya melalui penambahan variabel Penghargaan Keterbukaan Informasi sebagai variabel independen.
PENGARUH PROFITABILITAS, LIKUIDITAS, SALES GROWTH, OPERATING CAPACITY DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS Miftahul Sholikhah; Nur'aini Rokhmania
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i04.1327

Abstract

This study aims to examine the effect of profitability, liquidity, sales growth, operating capacity and company size on financial distress. The research population is tourism companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The research sample was determined based on purposive sampling with the results of 66 companies experiencing financial distress while 14 companies did not experience financial distress. The analytical method uses logistic regression and the findings show that profitability, liquidity and operating capacity have an effect on financial distress, while sales growth and company size have no effect on financial distress.
Co-Authors Miftahul Sholikhah Nurul Hasanah Uswati Dewi Pepie Diptyana Pepie Diptyana