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Journal : Jurnal Strategi Akuntansi

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN TAHUNAN Sundari, Siti
Jurnal Strategi Akuntansi Vol 1, No 1 (2009): JURNAL STRATEGI AKUNTANSI
Publisher : Jurnal Strategi Akuntansi

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Abstract

This research is aimed to examine the influence of financial variables as liquidity ratio, leverage ratio, profitability ratio and public share on the full disclosure in annual report in Mining companies listed in Indonesian Stock Exchange.Twelve companies participated in this study and the samples for this research are ten companies listed in Indonesian Stock Exchange from 2004-2006. Data were collected by means of purposive sampling. The analytical methods used are those of multiple regession analysis. The hypotheses tested that liquidity ratio, leverage ratio, profitability ratio and public share significantly influence on the full disclosure in annual report. The result  of the multiple regression analysis for influence of financial variables on the full disclosure in annual report show that leverage ratio and pubic share significantly influences on the full disclosure in annual report. Whereas Liquidity ratio and profitability ratio do not significantly influence on the full disclosure in annual report. Keywords:  Liquidity Ratio, Leverage Ratio, Profitability Ratio, Public Share and the Full Disclosure in Annual Report
PENGARUH RETURN ON ASSET DAN NET PROFIT MARGIN TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN AUTOMOTIF YANG TERCATAT DI BURSA EFEK INDONESIA Sundari, Siti; Sari, Rida Perwita
Jurnal Strategi Akuntansi Vol 3, No 1 (2011): JURNAL STRATEGI AKUNTANSI
Publisher : Jurnal Strategi Akuntansi

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Abstract

The stock market is an institution which has a characteristic intermeditasi and competitive advantage and a greater level of openness compared to other institutions. One of the parameters used to measure the performance of management is profit, the tendency of investors focused on earnings information regardless of the procedures used to generate information on earnings, thus encouraging the emergence of Disfunctional Behavior (improper conduct). The form of improper conduct arising in relation to earnings is the practice of income smoothing (income smoothing). This study uses secondary data obtained from financial statement data automotive sector companies listed in Indonesia Stock Exchange in 2003 to 2007. Purposive sampling technique of sampling, with independent variables Return On Assets, Net Profit Margin, and the dependent variable is earnings smoothing. Statistical analysis used to test the effect of return on assets and net profit margin on the practice of income smoothing is a logistic regression analysis. The results of this study concluded that the net profit margin effect on income smoothing, while return on assets does not affect the income smoothing.   Keywords: Net Profit Margin, Return On Assets, Income smoothing