Path: Top Journal Jurnal_Keuangan_dan_Perbankan 2014

Kepemilikan institusional dan kualitas audit terhadap pengungkapan informasi dan future earnings response coefficient

Jurnal Keuangan dan Perbankan: Volume 18, Nomor 2, Mei 2014
Journal from JIPTUNMERPP / 2017-07-25 08:29:03
Oleh : Etty Murwaningsari, Diploma 3 of Banking and Finance Merdeka University Malang
Dibuat : 2014-05-01, dengan 0 file

Keyword : Audit quality, disclosure, future, future earnings response coefficient (FERC), institutiobal ownersship

The objectives of this research were to analyze the direct effects of institutional ownership and audit quality towards future earnings response coefficient, as well as their indirect effects towards future earnings response coefficient through disclosure as intervening variable. This research used secondary data from manufacturing companies listed in Indonesia Stock Exchange (IDX) between 2002-2011. The number of samples used in this research were 111 companies. The method used in this research was Structure Equation Model (SEM) processed using AMOS 6. The result of this research demonstrated that institutional ownership and disclosure had positive significant effect while audit quality had negative significant effects towards future earnings response coefficient. On the other hand, institutional ownership had positive significant effect while audit quality had negative significant effect towards disclosure. Further testing proved that indirect effect was very weak. Control variable which had positive significant effect was profitability towards disclosure while leverage and long term investment had negative significant towards future earnings response coefficient. Liquidity variables were proven that they had no effect towards disclosure.

Deskripsi Alternatif :

The objectives of this research were to analyze the direct effects of institutional ownership and audit quality towards future earnings response coefficient, as well as their indirect effects towards future earnings response coefficient through disclosure as intervening variable. This research used secondary data from manufacturing companies listed in Indonesia Stock Exchange (IDX) between 2002-2011. The number of samples used in this research were 111 companies. The method used in this research was Structure Equation Model (SEM) processed using AMOS 6. The result of this research demonstrated that institutional ownership and disclosure had positive significant effect while audit quality had negative significant effects towards future earnings response coefficient. On the other hand, institutional ownership had positive significant effect while audit quality had negative significant effect towards disclosure. Further testing proved that indirect effect was very weak. Control variable which had positive significant effect was profitability towards disclosure while leverage and long term investment had negative significant towards future earnings response coefficient. Liquidity variables were proven that they had no effect towards disclosure.

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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiDiploma 3 of Banking and Finance Merdeka University Malang
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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  • Editor: Wiwik Supriyanti, Dra. SS.