Articles

Found 2 Documents
Search
Journal : Media Riset Akuntansi, Auditing

PENGARUH RELEVANSI NILAI INFORMASI OTHER COMPREHENSIVE INCOME DAN NET INCOME TERHADAP RETURN SAHAM Aryati, Titik; Wibowo, Natasya Nadia
Media Riset Akuntansi, Auditing & Informasi Vol 17, No 1 (2017): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v17i1.2038

Abstract

This research has a purpose to analyze the influence value relevance of information Other Comprehensive Income and Net Income in explaining Stock Return by using control variables, namely Firm Size, Growth, Debt to Total Assets, and Return on Assets. The sample used in this research are manufacturing companies which is listed in Indonesian Stock Exchange from 2011 to 2015. Obtained by 53 manufacturing companies the research sample. Data used in this research are secondary data obtained from the form of the annual audited financial statements derived from the Indonesia Stock Exchange (IDX) the period of 2011-2015 and the Indonesian Capital Market Directory (ICMD) in the period 2011-2015. The statistic method used to test on the research hypothesis is panel data analysis. The research results found that variables of the research model which are Other Comprehensive Income has a negative and significant effect on stock return, whereas Net Income has a positive and significant effect on stock return.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN TIMELINESS Aryati, Titik
Media Riset Akuntansi, Auditing & Informasi Vol 5, No 3 (2005): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v5i3.1820

Abstract

The purpose of the research is to find the influences of the firm size,the profitability, the existence of internal auditor division,and the public accountant size toward the audit delay and timelines.Fifty listed companies in Jakarta Stocks Exchange (JSX) were used as research sample. These listed companies were selected using (purposive) judgment sampling method. Analysis hypothesis using multiple regression, before hypothesis test, nor-mality data test using One Sample Kolmogorov-Smirnov Test.The result of regression model analyzing shows that audit delay is influenced by firm size. Also the result of regression model analyzing shows that timeliness is influenced firm size too.Keywords : audit delay,timeliness, firm size, profitability the existence of intemal au-ditor division, accountant public size