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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan
Eka Noor Asmara
Akademi Akuntansi YKPN
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh Karakteristik PerusahaanTerhadap Reaksi Pasar Modal: Studi Empiris Pada Perusahaan Yang Termasuk Dalam Indeks SRI-KEHATI Tahun 2009-2011 Eka Noor Asmara
EBBANK Vol 8, No 1 (2017): EBBANK Vol.8 No.1 Juni 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.029 KB)

Abstract

Aim of this research is to detect empirical effects of corporate characteristic to capital market reaction which is revealed by abnormal return in the corporate social responsibility disclosure period. The disclosures include details of the environment, energy, employee health and safety, products, community involvement, and general. Previous researches that have been reviewed show the inconsistencies which are contribute substantially to the diversity of result. This research attempts to straighten by using three corporate characteristics as explanatory variables. They are company size, profitability, and leverage. Sampling technique that is used in this research is non-probability sampling by purposive sampling technique. Corporates that have been observed should be included in the SRI-KEHATI index during observation process.  Number of company for research sample is 19 companies. To verify market  reaction, this research used abnormal return  as a dependent variable. Hyphothesis test was conduct by using double regression analysis. By using variable test of company size (H1), leverage ratio (H2), and profitability ratio or return on equity (H3), this research revealed that elements having impacts to abnormal return are leverage ratio and profitability or return on equity while company size has not having significant impact. It is mean that the investors still consider leverage ratio and profitability or return on equity ratio as variable to make investment decision to companies that periodically report corporate social responsibility in the published financial report.
Peran Organisasional Terhadap Pengembangan Bahan Ajar Pengauditan Berbasis ISA : Perspektif Dosen Pengauditan Eka Noor Asmara; Supardi Supardi; Sidiq Ashari
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (794.784 KB) | DOI: 10.20884/1.sar.2016.1.2.300

Abstract

The adoption of International Standards on Auditing (ISA) by IAPI as a new auditing standard in Indonesia is unavoidable choice. As a consequences, alteration of teaching materials on higher education into ISA is considered as a necessary step that has to be taken. If the presumption of institutional isomorfism is taken place by IAPI, the feared of unwellprepared higher education and lectures in the process of adoption and integration new auditing standard has a reasonable reasons. This research is conducted to examine relationship of organization support and individual factor in the process of developing and teaching of audit course material to conform to ISA. Data collection in this research is based on survey that has been used in many similar researches. Training variable represent organization support as well as self-efficacy represent individual variable. Structural equation modeling is applied in this research. Finding of this research demonstrate that hypothesis of relationship between training and self-efficacy and teaching material is significantly supported so that this research elaborate institutional theory of institutional isomorphism. Finding of hypothesis examination indicates that organization support in the form of training could be a proper medium to increase lecturer competency especially in the ISA implementation. Furthermore, professionalism itself could be an important root for the creation of isomorphism norm.
Co-Authors Sidiq Ashari Supardi Supardi