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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Accounting and Investment Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Equity Jurnal Bisnis dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Atestasi : Jurnal Ilmiah Akuntansi Journal of Business and Information System
Krismiaji Krismiaji
Accounting Academy Of YKPN Yogyakarta, Special Region Of Yogyakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Journal of Accounting and Investment

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Ownership Concentration, Firm Size and Information Value Relevance: Indonesian Evidence Krismiaji Krismiaji; Dwi Haryono Wiratno; Sidiq Ashari
Journal of Accounting and Investment Vol 20, No 2: May 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1166.319 KB) | DOI: 10.18196/jai.2002119

Abstract

This paper describes empirical evidence investigated the effect of ownership concentration and firm’s size on the accounting information value relevance. Ownership concentration (OC) is measured by Herfindahl index; firm's size is measured by a log of total assets, whereas value relevance is measured by the Ohlson’ Price Model. Using a sample of 119 manufacturing firms listed in Indonesian Stock Exchange (IDX) for the year of 2011-2015, this research finds that ownership concentration positively affects both the value relevance of earnings per share and book value per share. Moreover, the firm's size negatively affects the value relevance of earnings per share and book value per share. This study contributes to the existing literature about value relevance of ownership concentration and value relevance of firm's size, especially in the post- IFRS adoption period.
Conservatism, Earnings Quality, and Stock Prices - Indonesian Evidence Krismiaji Krismiaji; Sururi Sururi
Journal of Accounting and Investment Vol 22, No 1: January 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (648.713 KB) | DOI: 10.18196/jai.v22i1.9419

Abstract

Research aims: This research investigates the association of conservatism (both conditional and unconditional) with quality of earnings as well as with stock prices on companies listed on the Indonesia Stock Exchange (IDX).Design/Methodology/Approach: The research uses a sample of 846 observations of publicly listed companies on the Indonesian Stock Exchange for the fiscal year that ends on December 31, 2016 through 2018. Conditional conservatism is measured by using an asymmetric timeliness measure from Basu (ATMB). Net income ratio (CFO/NI) is a proxy for earnings quality whereas ratio between market value and book value (MTB) is a measure of unconditional conservatism. The data used in this study are obtained both from Indonesian Stock Exchange database, and from company annual reports.Research findings: The study finds that all companies analyzed implement conservative accounting policies and practices. Besides, quality of earnings and stock prices are negatively associated with conditional conservatism. This research also proves that stock price negatively associated with unconditional conservatism, whereas unconditional conservatism does not associated with earnings quality.Theoretical contribution/ Originality: This study enriches the existing literature about conservatism, especially in emerging market environment. Moreover, this study discusses a set of conservatism that consist of conditional and unconditional conservatism. This may give a complete picture of conservatism practices adopted by Indonesian companies.Practitioner/Policy implication: Since conservatism can solve agency cost problems, the result of this study may affect the way a company produce useful information for interest parties.Research limitation/Implication: The use of the purposive sampling method limits generalizations, because sample designs could not be assumed to characterize all companies listed on IDX. 
Co-Authors Ani Sri Murwani Kumoro Kapti Atmadi Raharja Dwi Haryono Wiratno Handayani Handayani Hermala Kusumadewi Maria Purwantini RATNA PUJI ASTUTI Sidiq Ashari Sumayyah Sumayyah Sumayyah Sumayyah Sururi . Wing Wahyu Winarno Y Anni Aryani