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INDONESIA
Akuntansi Krida Wacana
Published by Universitas Kristen Krida Wacana
ISSN : 1411691X     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 478 Documents
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FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS RESPONSE COEFFICIENT (ERC) ., Subagyo; Olivia, Cicilia Novita
Akuntansi Krida Wacana vol. 12 no. 1 April 2012
Publisher : Akuntansi Krida Wacana

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Abstract

Publication of financial statements through the mass media can influence an investment decision prospective investors. This is due to the information contained in financial statements is considered the latest news about the state of the company in the capital market. Reflection of the ERC depends on the "good news or" bad news "contained in the earnings. ERC showed that high earnings are able to provide information to investors in making economic decisions. Instead the low ERC suggests that earnings are less informative for investors to make economic decisions. This study will examine whether the variable leverage, growth, audit opinion, audit firm reputation, size, and earnings classification can affect earnings response coefficient (ERC). This study found that size and leverage have a negative and significant impact on earnings response coefficient. In addition, this study also found that the audit firms reputation has a positive and significant impact on earnings response coefficient. Keyword: leverage, growth, audit opinion, audit firm reputation, size, earnings classification, earnings response coefficient (ERC).
Pengaruh Discretionary Accrual dan Beban Pajak Tangguhan Terhadap Manajemen Laba ., Subagyo; ., Oktavia; ., Marianna
Akuntansi Krida Wacana vol. 11 no. 1 April 2011
Publisher : Akuntansi Krida Wacana

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Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Memenuhi Kewajiban Perpajakan (Daerah Istimewa Yogyakarta Kecuali Gunung Kidul dan Kulon Progo) Frederica, Diana
Akuntansi Krida Wacana vol. 8 no. 3 Sepetember 2008
Publisher : Akuntansi Krida Wacana

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Faktor-Faktor yang Mempengaruhi Going Concern Perusahaan dan Kaitannya dengan Opini Audit pada Perusahaan Go Public yang Bergerak di Sektor Industri Makanan dan Minuman Taringan, Krisnawati
Akuntansi Krida Wacana vol. 6 no. 1 Januari 2006
Publisher : Akuntansi Krida Wacana

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Audit Opreasional Atas Prosedur Pemberian Kredit BUMN pada Goverment Relationship Management Bank Mandiri Rajagukguk, Lasmanita
Akuntansi Krida Wacana vol. 3 no. 3 September 2003
Publisher : Akuntansi Krida Wacana

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Analisis Pengaruh Kepemilikan Pemerintah dan Keputusan Keuangan Terhadap Kinerja Perusahaan: Studi Terhadap Perusahaan Pemerintah yang Listed di BEI Diyanty, Vera
Akuntansi Krida Wacana vol. 10 no. 2 Mei 2010
Publisher : Akuntansi Krida Wacana

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Pengaruh Good Corporate Covernance dan Kinerja Keuangan Terhadap Harga Saham Bangun, Primsa; Jeffry, Jeffry
Akuntansi Krida Wacana vol. 8 no. 2 Mei 2008
Publisher : Akuntansi Krida Wacana

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Balanced Scorecard : Alat Potensia Pengukuran Kinerja di Perguruan Tinggi Dwimulyani, Susi
Akuntansi Krida Wacana vol. 5 no. 2 Mei 2005
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Analisis Kinerja Perusahaan-perusahaan Asuransi di Indonesia dengan Metode Risk Based Capital Witono Ng, Eka Purnama
Akuntansi Krida Wacana vol. 3 no. 1 Januari-April 2003
Publisher : Akuntansi Krida Wacana

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Faktor yang Mempengaruhi Rentang Waktu Penyajian Laporan Keuangan Audit (Studi Empiris Keberadaan Divisi Internal Audit pada Perusahaan yang Terdaftar di BEJ) Sudaryono, Bambang; Sinaga, Santo
Akuntansi Krida Wacana vol. 7 no. 3 September 2007
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Page 1 of 48 | Total Record : 478

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