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All Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Dinamika Akuntansi
Damara Ardelia Kusuma Wardani
Universitas Airlangga
Economics, Econometrics & Finance

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PENGARUH DATA AKUNTANSI TERHADAP HARGA SAHAM PERSPEKTIF SEBELUM DAN SETELAH ADOPSI XBRL Basyir, Tamara Firdaus; Wardani, Damara Ardelia Kusuma
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 1 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2022
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v5i1.133

Abstract

Penelitian ini bertujuan untuk menguji pengaruh data-data akuntansi menggunakan rasio keuangan antara lain: rasio profitabilitas, likuiditas, leverage, arus kas operasi dan EPS terhadap harga saham perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2011 – 2018. Penelitian ini merupakan penelitian kuantitatif menggunakan model regresi linier berganda. Penelitian ini menguji efek sebelum dan setelah adopsi XBRL secara mandatory. Penelitian ini menemukan hasil analisis untuk semua sampel penelitian bahwa rasio profitabilitas, arus kas operasi dan EPS berpengaruh positif signifikan terhadap harga saham. Rasio likuiditas dan rasio leverage tidak berpengaruh signifikan terhadap harga saham. Profitabilitas, Likuiditas, Leverage, Arus Kas Operasi, EPS Berpengaruh terhadap Harga Saham sebelum Aturan Wajib Pelaporan Keuangan dengan Format XBRL. Saat sebelum adanya pelaporan dalam format XBRL hanya ROE dan arus kas operasi yang menjadi indikator investor dalam menentukan keputusan mereka untuk berinvestasi dengan nilai Rsquared sebesar 4.9% sedangkan, saat setelah adanya kewajiban untuk melaporkan pelaporan keuangan dalam format XBRL, ROE, DER dan EPS berpengaruh signifikan terhadap harga saham dengan nilai Rsquared 72.8%.
Do Reputable University CEOs Disclose More? Evidence from Audit Fee Transparency in Indonesia Nabilah Az-zahra Zhafira; Damara Ardelia Kusuma Wardani; Fajar Kristanto Gautama Putra
Jurnal Dinamika Akuntansi Vol. 17 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i2.31353

Abstract

Purposes: This study examines the relationship between the educational background of CEOs from reputable universities, as measured by QS World University rankings, and audit fee disclosure, a key aspect of effective corporate governance. Methods: The sample was taken from companies listed on the Indonesia Stock Exchange (IDX), totaling 3,698 firm-year observations over the period 2010-2020. Logistic regression (OLS) methods, supported by robustness tests with firm and industry fixed effects, were used to analyze the research topic. Findings: The results indicate a significant positive relationship between the CEO’s reputable educational background and audit fee disclosure. This is reinforced by robustness test results that verify the effect through Heckman Two-Stage Regression and Coarsened Exact Matching (CEM) regression tests. These results suggest that the principles of transparent and ethical leadership are more deeply ingrained in reputable universities, leading their graduates to be more motivated to disclose audit fees. Novelty: This study provides new insights into how the human capital attribute, namely reputable education, can encourage corporate financial disclosure in emerging markets. This research focuses on the role of leadership quality, as measured by educational background, and its influence on audit fee information disclosure. The study contributes to research discussing executive characteristics, corporate governance, and audit disclosure.
Co-Authors Basyir, Tamara Firdaus Fajar Kristanto Gautama Putra Nabilah Az-zahra Zhafira