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Subowo Subowo
Fakultas Kedokteran, Universitas Padjadjaran, Bandung
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Journal : Accounting Analysis Journal

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The Analysis of Factors Affecting the Profit Response Coefficient Kusuma, Kurnia Intan; Subowo, Subowo
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i2.22188

Abstract

ABSTRAK Tujuan penelitian ini adalah untuk mengetahui dan menganalisis ukuran perusahaan, kesempatan bertumbuh, persistensi laba, risiko sistematik, dan pengungkapan tanggung jawab sosial perusahaan sebagai faktor yang mempengaruhi koefisien respon laba. Populasi dalam penelitian ini adalah perusahan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama 3 tahun berturut-turut dari tahun 2014 sampai dengan tahun 2016 yaitu sebanyak 122 perusahaan. Pemilihan sampel menggunakan metode purposive sampling dan diperoleh sampel penelitian sebanyak 60 unit analisis. Penelitian ini menggunakan data sekunder berupa laporan keuangan, laporan tahunan, harga saham penutupan dan Indeks Harga Saham Gabungan (IHSG). Teknik analisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kesempatan bertumbuh, persistensi laba dan pengungkapan tanggung jawab sosial perusahaan berpengaruh positif signifikan terhadap koefisien respon laba sedangkan ukuran perusahaan dan risiko sistematik tidak berpengaruh terhadap koefisien respon laba. Simpulan pada penelitian ini yaitukesempatan bertumbuh dan tingkat persistensi laba yang tinggi serta pengungkapan tanggung jawab sosial yang dilakukan perusahaan dapat meningkatkan respon pasar terhadap publikasi laba. ABSTRACT The purpose of this study is to analyze firm size, growth opportunities, earnings persistence, systematic risk, and corporate social responsibility disclosure as a factors that affecting earnings response coefficient. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for 3 years consencutively from 2014 until 2016 that was 122 companies. By using purposive sampling method, 60 unit sampels were chosen for sampel in this observation. This study uses secondary data in the form of financial statements, annual reports, closing stock prices and Composite Stock Price Index (CSPI). The analytical technique used multiple linear regression analysis. The results showed that growth opportunity, earnings persistence and corporate social responsibility disclosure have a significant positive effect on earnings response coefficient while firm size and systematic risk does not affect the earnings response coefficient. The conclusions of this research is growth opportunity, earnings persistence and corporate social responsibility disclosure increasing market response when firm published their earnings.
Factors That Influence Capital Structure With Profitability as A Moderating Variable Wardani, Oktavia Mulyatika; Subowo, Subowo
Accounting Analysis Journal Vol 9 No 2 (2020): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i2.30541

Abstract

This study aims to determine the effect of business risk, Fixed Asset Ratio (FAR), and Time Interest Earned (TIE) on capital structure with profitability as a moderating variable. The main theories in this research are trade-off theory and signal theory. The population in this study were 155 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The sample selection used a purposive sampling technique and selected 90 companies with 235 units of analysis. The analysis techniques used descriptive statistical analysis, inferential analysis, and moderated regression analysis (MRA) which processed through IBM SPSS 23. The results show that business risk and time interest earned have a significant negative effect on the capital structure while fixed asset ratio has a significant positive effect on capital structure. Profitability is able to moderate the effect of fixed asset ratios on the capital structure but is not able to moderate the influence of business risk and time interest earned on capital structure. The conclusion of the study is that business risk has a negative effect significant to the capital structure and fixed asset ratio has significant positive effects on capital structure. This can be used as the basis that companies must be careful when raising external funds because it can affect the efficiency and profitability of the company.
The Effect of Firm Size, Profitability, and Leverage on Intellectual Capital Disclosure with Audit Committee as Moderator Septiana, Septiana; Subowo, Subowo
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.42066

Abstract

The study aims to analyze the effect of firm size, profitability, and leverage on intellectual capital disclosure with audit committee as a moderator. The population in this study are banking companies listed on the Indonesia Stock Exchange in 2014-2016 that is 48 companies. The sample was chosen by purposive sampling method with some criteria so that it was obtained 24 companies with 72 analysis units. The data analysis technique used was moderating regression analysis that processed with SPSS 21. The result of this study showed that firm size has a significant positive effect on intellectual capital disclosure, while profitability and leverage have positive effects but insignificant. The audit committee moderates the influence of firm size on intellectual capital disclosure but the audit committee cannot moderate the influence of profitability and leverage on intellectual capital disclosure. The conclusion of this study is large companies and companies that have high debt levels can minimize business risk by disclosing intellectual capital. Keyword: Audit Committee; Firm Size; Intellectual Capital Disclosure; Leverage; Profitability
Co-Authors Alien Aulia, Alien Arifah, Cyntia Bagus Bowo Laksono, Bagus Bowo Dewindri, I'ma Yayang Elsanti, Elsanti Fristi Riandari Harmini, Harmini Hary Wisnu Purbopangestu, Hary Wisnu Herman, Negar Witanto ika indriyani Ilmiyana, Wina Indah Anisykurlillah Jarot Tri Bowo Santoso Jati, Kuat Waluyo Khamdanah, Khamdanah Kusuma, Kurnia Intan Kusuma, Kurnia Intan M. A. Firmansyah Magda Kumalasari, Magda Maulana Taufiqur Riski, Maulana Taufiqur Maylia Pramono Sari Muryanti, Yuni Dwi Muryanti, Yuni Dwi Nadiya Rosyida, Nadiya Prabasari, Bonita Putra, Noor Yudawan Putra, Noor Yudawan Putri, Firmanda Amalia Rhoma Simarmata, Rhoma Riandari, Fristi Sarmah, Sarmah SEPTIANA SEPTIANA Setyawati, Vika Suparman Suparman Turina Lasriza Hayutika, Turina Lasriza Uun kurniati, Uun Wardani, Oktavia Mulyatika Wigena, I.G.P. Windiyati, Endang Yunianto Yunianto