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All Journal The Indonesian Journal of Accounting Research
Katarina Dyah Kristanti
STIE Perbanas Surabaya
Economics, Econometrics & Finance

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Relevansi Nilai Informasi Akuntansi dengan Pendekatan Terintegrasi: Hubungan Nonlinier Katarina Dyah Kristanti; Luciana Spica Almilia
The Indonesian Journal of Accounting Research Vol 9, No 2 (2006): JRAI May 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.153

Abstract

The purposes of this research are to know: (1) is there any nonlinearity relationship between earnings and stock return, (2) is there any nonlinearity relationship between cash flow and stock return that is moderated with earnings/price ratio, (3) is there any nonlinearity relationship between accrual and stock return. The result of this research can used as judgment for the practise in decision making with information earnings, cash flow and accrual and what is primary to be expected. This research uses 41 manufacturing firms that listed in Jakarta Stock Exchanges, which are selected by using purposive random sampling. Those selected firms announced their financial statement during 1998 until 2002. Assumption classics test is done, there are normality test with Jarque-Bera (JB) Test of Normality, linierity test with scatterplot, heteroscedasticity test with White Heteroskedasticity test, autocorrelation test with Durbin-Watson test. The hypothesis is tested by NLS (Non Linier Least Square) model regression. Value relevance earnings (unexpected) begin lost their value relevance but to earnings level, there are significant examination year. Value relevance component cash flow are consistent with Hodgson and Clarke (1998) research that give the greater explanatory power. Accrual is significant at two days before publication financial statement.
Factors Affecting Earnings Response Confficient (ERC) in Manufacturing Companies Listed on BEI Katarina Dyah Kristanti; Luciana Spica Almilia
The Indonesian Journal of Accounting Research Vol 22, No 2 (2019): IJAR May 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (898.027 KB) | DOI: 10.33312/ijar.451

Abstract

This research aims to analyze which factors significantly influence Earnings Response Coefficient (ERC). Sample of this research is including manufacturing companies listed in Indonesia Stock Exchange between period 2012-2016. Sample is drawn using purposive sampling method. There are 280 samples in total that is examined to conduct the study. Multiple regression analysis is used in this research to examine the hypotheses. Independent variables used in this research are earning persistence, profitability, leverage, growth opportunity, firm size, audit quality, CSR disclosure, and conservatism. Result of this research suggests that profitability and firm size have significant and positive influence to Earning Response Coefficient. Result also shows earning persistence and growth opportunity have significant and negative influence to Earning Response Coefficient. Meanwhile leverage, audit quality, CSR disclosure, and conservatism don’t significantly influence Earning Response Coefficient. 
Co-Authors Almilia, Luciana Spica Almilia