August 2007

Dampak Size Perusahaan terhadap Kandungan Informasi dan Efek Intra Industri Pengumuman Stock Split

Penelitian ini telah dipublikasikan pada Jurnal Bisnis dan Ekonomi, Vol. 13, No. 1, Maret 2006
Abstract:
The objective of this research is to empirically examine about the information content and intra industry effect of stock split announcement. The analysis include three aspect: information content, risk (beta) and intra industry effect of stock split announcement by small size [...]

Analisis Rasio CAMEL terhadap Prediksi Kondisi Bermasalah pada Lembaga Perbankan Perioda 2000 - 2002

Penelitian ini telah dipublikasikan pada Jurnal Akuntansi dan Keuangan, Volume 7, Nomor 2, Nopember 2005
Abstract:
This research has a purpose to provide empirical evidance about factors that affect bankcuptcy and financial distress of bank. The examined factors on this research are CAMEL financial ratio. The samples consist of 16 banks which had not bankrupt until 2000; [...]

Analisis Kebijakan Dividen dan Kebijakan Leverage terhadap Prediksi Kepemilikan Manajerial dengan Tehnik Analisis Multinomial Logit

Penelitian ini telah dipublikasikan pada Jurnal Akuntansi dan Bisnis (Journal of Accounting & Business) Vol. 6, No. 1, Pebruari 2006
Abstract:
This research has a purpose to provide evident about factors that affect profitability of managers to engage in managerial ownership. The examined factors on this research are leverage policy, dividend policy, size, investment opportunity, profitability, tobin’s [...]

The Impact of International Accounting Standards on Firms

Marjan Petreski
Abstract:
The aim of this paper is to provide some arguments for the effect of the adoption of the International Accounting Standards on firms. Therefore, IAS impact on firms’ management and financial statements are analysed. Provided financial statements intend to support or reject findings in the literature for IAS effect on them.
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Pengujian Size Hypothesis dan Debt/Equity Hypothesis yang Mempengaruhi Tingkat Konservatisma Laporan Keuangan Perusahaan dengan Tehnik Analisis Multinomial Logit

Penelitian ini telah dipublikasikan pada Jurnal Bisnis dan Akuntansi, Vol. 7, 1 April 2005.

Abstract: 
This research has a purpose to provide empirical evident about political cost hypothesis and debt/equity hypothesis. Political cost  hypotesis said that some firms that are more vulnerable to political cost than the others manage income downward to avoiding the attention of government [...]