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PERBANDINGAN KEAKURATAN LABA PERMANEN, LABA AGREGAT, DAN ARUS KAS OPERASI UNTUK MEMPREDIKSI ARUS KAS OPERASI MASA DEPAN Evana, Einde; Thiono, Silvia
Journal of Accounting and Investment Vol 10, No 1: January 2009
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.619 KB)

The goal of this research is to compare the accuracy of three prediction models which are permanent earnings, aggregate earnings and operational cash flow in prediction future operational cash flow. The hypotheses which are proposed in this research are H1: permanent earnings are more accurate than aggregate earnings in prediction future operational cash flow, and H2: operational cash flow is more accurate than aggregate earnings in prediction future operational cash flow. The researcher uses test instruments panel data regression to make efficient regression panel data model. The samples in this research are 29 companies from 148 manufactory companies which are registrant in Indonesian Stock Exchange. The dependent variable is operational cash flow, whereas independent variables are permanent earnings, aggregate earnings and operational cash flow. The accuracy comparison of prediction model is done by comparing the value of prediction error by using absolute percentage error (APE). The result of test by using Wilcoxon Signed Rank Test with realÂ rate 5% prove that permanent earnings is not different from the accuracy with aggregate earnings in prediction future operational cash flow. Empirical evidence also shows that operational cash flow is more accurate than aggregate earnings in prediction future operational cash flow.

An Analysis of The Effect of Corporate Characteristics and Auditor Characteristics on Audit Fee Evana, Einde; Farichah, Farichah; Mirfazli, Edwin; Idris, Agus Zahron; Tudor, Adriana Tiron
International Journal of Economics, Business, and Entrepreneurship Vol 2 No 1 (2019): IJEBE January - June 2019
Publisher : FEB - Universitas Lampung

The title of this study is an analysis of the effect of corporate characteristics and auditor characteristics on the audit fee. The study aims to prove that the audit fee is influenced by the company characteristics (company size, business complexity, risk, profitability) and the manufacturing companies listed on the Stock Exchange in 2010-2014. The technique of sampling with purposive sampling obtains 88 companies, which is relevant to the multiple regression analysis tools. The results of this study indicate the significant effect among variables company size, the company profitability, and the auditor size toward the audit fee. However, the companyâ€™s complexity, the companyâ€™s risk, and audit tenure have no significant effect on the audit fee.

Characteristics of Independent Commissioners and Company Performance on the Quality of Sustainability Reports: A Literature Review Pratiwi, Bella Noviani; Evana, Einde; Oktavia, Reni
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 3 No. 3 (2023): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v3i3.188

This study examines the intricate dynamics of sustainability reporting by investigating the influence of independent commissioners, company size, and performance on the quality of sustainability reports. Employing a literature review spanning the last decade and drawing insights from SINTA and Scopus databases, the analysis utilizes financial ratios such as leverage, liquidity, and profitability as key indicators. The results indicate a positive correlation between the number of independent commissioners and the quality of sustainability report disclosures, emphasizing their crucial role in enhancing transparency and oversight. Companies demonstrating a sincere commitment to sustainability, supported by adequate resources and integrated sustainability metrics, exhibit superior report quality. Additionally, larger firms consistently outperform their smaller counterparts, producing more comprehensive and higher-quality sustainability reports. The implications underscore the significance of strategic balance, irrespective of company size, between financial and sustainability considerations for optimal reporting credibility and impact.

Predicting Stock Prices: The Role of Profitability, Operating Performance, Capital Expenditure and Growth Opportunity Before and After Spin-Offs Apriana, Yulia; Evana, Einde; Syaipudin, Usep
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 2 (2024): InJEBA (June)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12759513

In the last few decades there has been an increase in the number of merger and acquisition (M&A) deals. However, there is a relatively new trend to divest a company's operating activities. This research focuses on spin-off as a divestment method which is defined as the separation of a subsidiary or division from the parent company by creating a new, independent company. The aim of this research is to assess the parent company's share price response to the spin-off announcement and measure the long-term performance of the parent company that is carrying out the spin-off. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2010 - 2023. The sampling technique used was purposive sampling and a sample of 32 companies was obtained with 192 observation consisting of 3 (three) years before the spin-off and 3 (three) years after the spin-off. The analysis method used is multiple linear regression using SPSS Ver 22. The research results show that profitability and growth opportunity influence share prices before the spin-off event, whereas after the spin-off event only the growth opportunity variable influences share prices. The operating performance and capital expenditure variables have no effect on share prices either before the spin-off event or after the spin-off event. The abnormal return value is smaller in the event after the spin-off.

Carbon Emission Disclosure, Capital Expenditure, and Institutional Ownership on Company Value: A Literature Review Aisyah, Siti; Evana, Einde; Metalia, Mega
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 2 (2024): InJEBA (June)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12759340

This literature review explores the impact of carbon emission disclosure on company value, synthesizing findings from eight recent peer-reviewed articles published between 2021 and 2023. The analysis reveals a consistent positive relationship between carbon emission disclosure and firm value, driven by increased investor confidence and enhanced market responses. Institutional investors play a crucial role in this dynamic, promoting sustainable practices and holding companies accountable for their environmental impact. Additionally, the review highlights the multifaceted relationship between capital expenditure and firm value, influenced by factors such as market competition and information asymmetry. Capital investments, particularly in sustainable practices, are shown to enhance transparency and corporate governance, further boosting firm valuation. The findings underscore the growing importance of environmental, social, and governance (ESG) criteria in investment decisions, suggesting that companies engaging in proactive carbon emission disclosure and sustainability investments are better positioned to attract responsible investors and achieve long-term market success. This comprehensive review provides valuable insights for policymakers, investors, and corporate leaders, emphasizing the strategic significance of carbon emission transparency and sustainable investments in fostering sustainable economic growth and improving company value.

The Influence of Audit Opinion and Managerial Ownership on Income Smoothing in Banking Companies Utami, Dyah Resti; Evana, Einde; Yuliansyah
International Research Journal of Business Studies Vol. 13 No. 1 (2020): April - July 2020
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.13.1.15-26

This research was conducted on banking companies that are included in the top 30 in Indonesia. Data analysis method used in this study is to use a descriptive statistical analysis and logistic regression method with data processing using SPSS 21. The results of this study indicate that audit opinion has a negative but not significant effect on income smoothing. This indicates that with a low audit opinion does not indicate the company is making income smoothing. Managerial ownership shows the results have a significant negative effect on income smoothing, this indicates that the ownership of shares in the company can reduce the actions of managers to make income smoothing.

The Effect of Local Government Characteristics on Performance of Local Government Administration Utama, Fikri Rizki; Evana, Einde; Gamayuni, Rindu Rika
International Research Journal of Business Studies Vol. 12 No. 2 (2019): August-November 2019
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.12.2.197-208

This study aimed to obtain empirical evidence of the level of regional wealth, the level of dependence to the central government, capital expenditure contribution and legislature size on the performance of local government administration. This research used a purposive sampling method. The study sample consisted of 293 LKPD provinces, districts, municipalities in Indonesia in 2015 which have been audited by the Supreme Audit Board. The result of the research shown that the variables of legislative size had a positive and significant effect on the performance of local government administration while the level of regional wealth, dependency level to the central government and capital expenditure contribution had no significant effect on the performance of the local government.

The Influence of Sales Growth, Financial Distress, Leverage, and Firm Size on Prudence: A Study on Mining Sector Companies Listed on the Indonesia Stock Exchange Pamela, Inge Lucky; Evana, Einde
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 2 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i2.809

This research examines how sales growth, financial hardship, leverage, and company size affect accounting prudence in Indonesia Stock Exchange-listed mining businesses from 2019 to 2023. Modern financial reporting encounters market volatility and management uncertainty, emphasising the need to recognise losses sooner than profits. Stakeholders depend on financial statements. The mining business is high-risk and complicated, thus financial anomalies highlight the need for open and careful accounting. This quantitative study uses multiple linear regression analysis on 213 firm-year observations. The results show that sales growth and company size do not impact prudence. Financial crisis reduces prudence, implying that struggling enterprises are less careful to retain shareholder trust. Leverage increases caution since highly leveraged enterprises report more cautiously to satisfy creditors. This research emphasises the importance of financial health and debt structure in Indonesian mining accounting prudence.

The Effect of Singapore Interest Rates on the Joint Stock Price Index (JCI) in the Banking Sector Cahya M, Intan; Prasetyo, Tri Joko; Evana, Einde; Amelia, Yunia
Devotion : Journal of Research and Community Service Vol. 3 No. 7 (2022): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i7.157

This research aims to examine the influence to determine the effect of Singapore interest rates on the Jakarta Composite Index (JCI) in the banking sector. This research is a quantitative research. The data were collected using documentation. In order to achieve the goal study, this study was conducted by using the type of proportional sampling method so that as many as 36 banking samples were obtained.The result showed that the Singapore interest rate (SIBOR) had a significant positive effect on the Composite Stock Price Index (CSPI) of the banking sector, this was indicated by the value of sig. on the SIBOR variable of 0.008 <0.05 and has a beta value of -26.527. And has a t-count value of -2.819 < from t-table which is 2.719.

The Influence of Sales Growth, Financial Distress, Leverage, and Firm Size on Prudence: A Study on Mining Sector Companies Listed on the Indonesia Stock Exchange Pamela, Inge Lucky; Evana, Einde
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 2 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i2.809

This research examines how sales growth, financial hardship, leverage, and company size affect accounting prudence in Indonesia Stock Exchange-listed mining businesses from 2019 to 2023. Modern financial reporting encounters market volatility and management uncertainty, emphasising the need to recognise losses sooner than profits. Stakeholders depend on financial statements. The mining business is high-risk and complicated, thus financial anomalies highlight the need for open and careful accounting. This quantitative study uses multiple linear regression analysis on 213 firm-year observations. The results show that sales growth and company size do not impact prudence. Financial crisis reduces prudence, implying that struggling enterprises are less careful to retain shareholder trust. Leverage increases caution since highly leveraged enterprises report more cautiously to satisfy creditors. This research emphasises the importance of financial health and debt structure in Indonesian mining accounting prudence.

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