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All Journal EL-MUHASABA Jurnal KALAM Analisis: Jurnal Studi Keislaman Teosofi: Jurnal Tasawuf dan Pemikiran Islam El Dinar Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Journal of the Indonesian Tropical Animal Agriculture Jurnal Ijtimaiyya Bina Al-Ummah EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Eksplorium : Buletin Pusat Pengembangan Bahan Galian Nuklir JABE (Journal of Accounting and Business Education) PROtek : Jurnal Ilmiah Teknik Elektro KOMUNIKA Animal Production : Indonesian Journal of Animal Production Management and Economics Journal (MEC-J) JMM (Jurnal Masyarakat Mandiri) JURNAL ILMIAH PETERNAKAN TERPADU Owner : Riset dan Jurnal Akuntansi Ta`Limuna : Jurnal Pendidikan Islam AT-TURAS: Jurnal Studi Keislaman Jurnal Bimbingan Konseling Jurnal Ilmu Dakwah Jurnal Riset Akuntansi Aksioma Turast: Jurnal Penelitian dan Pengabdian Prosiding Seminar Nasional Teknik Mesin Journal of Islamic Accounting and Finance Research Studi Akuntansi dan Keuangan Indonesia (SAKI) International Journal of Environmental, Sustainability, and Social Science International Journal of English and Applied Linguistics (IJEAL) Jurnal Pengabdian Kepada Masyarakat Bulletin of Science Education LENTERAL: Learning and Teaching Journal Share: Jurnal Ekonomi dan Keuangan Islam Journal Of Human And Education (JAHE) Akademika : Jurnal Pemikiran Islam Jurnal Masyarakat Madani Indonesia ANGON: Journal of Animal Science and Technology Jurnal Kedokteran Hewan Enrichment: Journal of Multidisciplinary Research and Development Wahana Bina Pemerintahan Blantika : Multidisciplinary Journal Dedikasi : Jurnal Pengabdian Lentera EMPIRISMA: JURNAL PEMIKIRAN DAN KEBUDAYAAN ISLAM Jurnal Studi Islam dan Sosial Jurnal Pengabdian Kepada Masyarakat Eksplorium : Buletin Pusat Pengembangan Bahan Galian Nuklir
Rosidi Rosidi
Doctorate Program, Faculty of Animal Science, Gadjah Mada University, Jl. Fauna 3, Bulaksumur Yogyakarta 55281
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Journal : Jurnal Akuntansi Multiparadigma

 1 
Pengaruh Kecakapan Manajerial Terhadap Kualitas Laba yang Dimoderasi oleh Kualitas Audit Waskito, Iman; Subroto, Bambang; Rosidi, Rosidi
Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The Effect of Managerial Ability to Income Quality Moderated by Audit Quality. The Objective of this research is to examine the impact of managerial ability on earnings quality. This research uses manufacturing companies listed in the Indonesian Stock Exchange for the periods 2006-2008, in which 63 companies (189 firms-year) are used as samples. The managerial ability is measured using Data Envelopment Analysis (DEA). The earnings quality is measured by the extent that accruals map into cash flows. The quality of auditor is measured using the perception of the users of audit firm quality. Using Moderated Regression Analysis, the study finds evidence that the managerial ability had  impact on the earnings quality, but auditor quality did not have an impact on the relationship between managerial ability and earnings quality. Pengaruh Kecakapan Manajerial terhadap Kualitas Laba yang Dimoderasi oleh Kualitas Audit. Tujuan dari penelitian ini adalah untuk menguji pengaruh kecakapan manajerial terhadap kualitas laba. Penelitian ini menggunakan perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama tiga periode yaitu 2006 sampai dengan 2008, dengan jumlah sampel sebanyak 63 perusahaan (189 data amatan). Kecakapan manajerial diukur dengan menggunakan Data Envelopment Analysis (DEA). Kualitas laba diukur dengan kemampuan kebijakan akrual menjadi kas. Kualitas auditor diukur menggunakan persepsi pengguna laporan keuangan terhadap kualitas KAP. Dengan menggunakan Moderated Regression Analysis, ditemukan bahwa kecakapan manajerial berpengaruh terhadap kualitas laba, namun kualitas auditor yang berinteraksi dengan kecakapan manajerial tidak berpengaruh terhadap kualitas laba.
Pengungkapan Pro Forma dan Keputusan Investor: Uji Empiris Teori Signaling dan Teori Pasar Efisien di Bursa Efek Indonesia (BEI) Rura, Yohanis; Subroto, Bambang; Sudarma, Made; Rosidi, Rosidi
Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Pro Forma Disclosures And Investor Decision: Signaling Theory Empirical Test and Efficient Market Theory In Indonesia Stock Exchange (BEI).The objective of research is to examine the signaling theory and efficient market theory whether the “quality” firms marketed their firm using pro forma disclosure and not mislead the investors. The pro forma disclosure of inside information is made to remote the investors from the effect of adverse selection.The research approach is quantitative with multiple regression analysis. Research sample includes 113 firm years from 2001 to 2008. The hypothesis test indicates the mixed result. The finding of research does not support the signaling theory that the “quality” firms give a signal to market through pro forma disclosure. Other important finding shows that the simultaneous test empower the efficient market theory by confirming that the market response to the day when the information is published. Pengungkapan Pro Forma Dan Keputusan Investor: Uji Empiris Teori Signaling Dan Teori Pasar Efisien Di Bursa Efek Indonesia (BEI).Penelitian ini bertujuan untuk menguji signaling theory and efficient market theory apakah “kualitas” perusahaan dalam memasarkan diri menggunakan pengungkapan pro formadan tidak menyesatkan investor. Pengungkapan pro forma atasinside information dibuat untukmencegah investor dari efek adverse selection. Penelitian ini menggunakan pendekatan kuantitatif dengan alat uji multiple regression analysis.Sampel penelitian terdiri dari 113 perusahaan dalam kurun waktu 2001 hingga 2008.Hasil uji hipotesis menunjukkan mixed result. Temuannya tidak mendukung signaling theoryyang menyatakan bahwa “kualitas” perusahaan memberikan sinyal kepada pasar melalui pengungkapan pro forma.Temuan lainnya mengatakan bahwa teori pasar efisien terkonfirmasi pada respon pasar pada hari di mana informasi dipublikasikan.
Co-Authors A.A. Ketut Agung Cahyawan W Abdurrachman, Ahmad Fauzi Achdiar Redy Setiawan Afifah, Hasna Nur Agustinus Hantoro Djoko Rahardjo Aji Dedi Mulawarman Al-Akiti, Muhammad Ayman Ali Djamhuri Annisa Hidayati, Annisa Anwar Sutoyo Arifin, Adhyasta Izhar Resvara Arifin, Gilang Sakti Azizah, Hanan Fathinah Nur Bambang Purnomosidhi Bambang Subroto Bondan S., Yohanes P. BUDI HARTOYO, BUDI Cahyanto, Ardian Dwi Cholil, Abdul Mun'im Diana Ambarwati Djuni Farhan Dwiyanjono, Naufal Abyan Edy Purwanto Elly Tugiyanti Endang Lestari Endang Mardiati Faiz, Achmad Zaky Fauzi, Andri Ahmad Fibriyani Nur Khairin Fiqih Amalia Fitri Yanti Gandhi, Aryo Ghifari, Raihan Hamzah, Mochamad hendrawati, wiwik Hidayat, Nu'man Hidayat, Nu'man - Hidayat, Nu’man Hiola, Yustina Hutagalung, Marlina Irene Ibnu Hari Sulistyawan Ibnu Harisulistyawan, Ibnu Imam Suswoyo Iman Waskito Indah Susilowati Intan Lifinda Ayuning Putri Irwan Setiadi Ismaya Ismaya Ismoyowati Iwan Triyuwono Khalis, Yusuf Ryandi Krismiwati Muatip Krisno Septyan Kurniawan, Areza Kusuma, Selfia Anggraini Lilik Purwanti Lubis, Canra Lusfina, Lusfina Made Sudarma MEGAWATI, Fatmamia Putri Misbahul Munir Mochamad Sugiarto Mubasit Mubasit, Mubasit Mukmin, Hasan Musyafak, Najahan Nasuha, Ahmad Failasuf Nopryana, Rahmah Dwi Nugroho, Aras Prasetyo Nur Mawarti, Nur Padma Adriana Pangestu, Avin Prahardhini, Dwi Prasetiyo, Oki Purba, Jamian Rabbani, Azhar Rahayu Indriasari Rahayu, Mintarsih Puji Ria Anisatus Sholihah Risna Rogamelia Safitri, Nurdina Rhamdania Samin Samin Saputra, Rangga Okta Saputro, Risky Styo Sasongko Budisusetyo SEPTY ANGGRAINY, SEPTY Sidiq Ruswanto Sigit Mugiyono Solimun, Solimun Sri Ilham Nasution Sri Murniasih Sugeng Mulyono Sukirno Sukirno Sulistianingtyas, Veronica Sultoni, Agus Sumar, Sumar Suslina Sutrisno, Sutrisno Syaiful Iqbal T Yuwanta T. Yuwanta Tambunan, Marlina T. E Taryo, Taryo Umi Aisyah, Umi Umi Muawanah Varyda, Vateen Nayla Nurul Wakhidati, Yusmi Nur Warna, Hindalah Widiyanto, Guntur Widyastuti, Aditya Windratama, Fakhar Abdillah Wulandari, Dian Sulistyorini Yohanis Rura Yudi Iskandar, Yudi Yulianti, Vista YUSLI MARIADI Yuwono, Iskandar Zaki Baridwan