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All Journal Jurnal Akuntansi Bisnis Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Sansaloni Butar Butar
Soegijapranata Catholic University
Economics, Econometrics & Finance Social Sciences

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How does Financial Reporting Quality Relate to Stock Price Crash Risk? Evidence from Indonesian Listed Companies Sansaloni Butar Butar; Monika Palupi Murniati
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 1 (2021): March 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.951 KB) | DOI: 10.24815/jdab.v8i1.19399

Abstract

This study examines the influence of financial statement transparency, institutional investor stability, audit tenure, and conservatism on stock price crash risk. Using firms listed on the Indonesia stock exchange from 2011 to 2015 as research samples, 748 firm-year observations are available for data analysis and hypotheses tests. Employing multiple regressions analysis, the results show that institutional investor stability, audit tenure, and conservatism have a significant effect on stock price crash risk. However, a positive association between audit tenure and stock price crash risk is not supported in this study. Meanwhile, the transparency of financial statements has no significant effect on stock price crash risk. It may indicate that Indonesian investors tend to overlook the issues of financial report transparency while making equity investment decisions.
The Effect of Business Strategy, Managerial Ability, Multiple Large Shareholders, and Earnings Management on Investment Efficiency Elisabeth Andra Wilna Sopacua; Sansaloni Butar Butar
Jurnal Akuntansi Bisnis Vol 21, No 1: Maret 2023
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v21i1.10190

Abstract

Companies often withhold or reject projects that generate net present value. As a result, investment decisions are not optimal and lead to lower investment efficiency. This study examines the effect of business strategy, managerial ability, multiple large shareholders, and earnings management on investment efficiency. The sample was selected from companies listed on the Indonesia Stock Exchange for 2019-2021. Financial and insurance industry companies were excluded because they have different accrual characteristics. Several control variables are added to the regression model. The results show that business strategy is associated with investment efficiency. In contrast, managerial ability, multiple large shareholders, and earnings management have no effects on investment efficiency. As for control variables, operating cash flow, debt-to-equity ratio, firm size, and return on assets are associated with investment efficiency.
Board of Commissioners Composition and Earnings Management: A Test of Gender as a Moderating Variable Jonathan Budi Putra; Sansaloni Butar Butar
Jurnal Akuntansi Bisnis Vol 21, No 1: Maret 2023
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v21i1.10188

Abstract

This study examines the effect of the board of commissioners’ composition on earnings management with gender as a moderating variable. Firm samples were selected from Indonesian public companies for 2019-2021. By applying the purposive sampling technique, a total of 1499 company observations are available for hypothesis testing. This study found that gender does not affect the relationship between board composition and earnings management. In addition, board size has a negative relationship with earnings management, and board independence is not associated with earnings management. The practical implications of this research are as follows: 1) Companies need to increase the number of commissioners to improve the control function. 3) OJK needs to revise the minimum proportion of independent commissioners from 30% to 50% or more to improve the control function of the board of commissioners.
Pengaruh Metode Valuasi Aset, Independensi Dewan Komisaris, Diversitas Gender, dan Kepemilikan Institusional Terhadap Manajemen Laba Graceshinta Rakrismawati; Sansaloni Butar Butar
Jurnal Akuntansi Bisnis Vol 21, No 2: September 2023
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v21i2.10207

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh revaluasi aset, independensi dewan komisaris, diversitas gender, dan kepemilikan institusional terhadap manajemen laba pada seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Penelitian ini menggunakan metode penelitian kuantitatif dengan teknik pengambilan sampel menggunaan purposive sampling yaitu sebanyak 1044 perusahaan. Sumber data diambil dari www.idx.co.id. Metode analisis menggunakan analisis regresi berganda. Hasil pengujian menunjukkan bahwa revaluasi aset, diversitas gender, dan kepemilikan institusional berpengaruh positif terhadap manajemen laba. Sedangkan, independensi dewan komisaris berpengaruh negatif terhadap manajemen laba.
Co-Authors Elisabeth Andra Wilna Sopacua Graceshinta Rakrismawati Jonathan Budi Putra Monika Palupi Murniati