Papers by Harsono Yoewono
Jurnal Akuntansi
This study aims to determine the effect of accounting standards, internal control systems and acc... more This study aims to determine the effect of accounting standards, internal control systems and accounting information systems on the quality of the financial report. This quantitative study used a survey approach with a sample of 197 employees, using variance-based data analysis techniques. The results showed that applying accounting standards and internal control systems significantly affected the quality of the financial report. However, this was different with the application of accounting information systems. This implies that the application of accounting standards, internal control systems and accounting information systems are important in improving the quality of financial reports. This research provides important input contributions in efforts to improve the quality of financial reports.
Accounting and Finance Studies
ABSTRACT This study was conducted t0 analyze the effect 0f return 0n assets, return 0n equi... more ABSTRACT This study was conducted t0 analyze the effect 0f return 0n assets, return 0n equity, earnings per share, debt t0 equity rati0, price earning rati0, systematic risk 0n st0ck returns with audit qua0ty as moderat0r. The 0bject 0f this research is the c0mpanies listed 0n the LQ45 index 0n the Indonesia St0ck Exchange for the period 2013-2020. This study apply the associative meth0d, which aims t0 explain the causal relationship between 0ne variable that affects 0ther variables. The sample used is 19 LQ45 c0mpanies listed on the Indonesia St0ck Exchange during the period 2013 - 2020. The type 0f data used secondary data, namely financial statement data obtained fr0m www.idx.c0.id. The data analysis meth0d used multiple linear regressi0n with the help 0f the Eviews versi0n 10 pr0gram. The results sh0wed that return 0n assets, price earning rati0 and audit quality partially had significant effect 0n st0ck returns. While return 0n equity, earning per share, debt t0 equity ra...
Accounting and Finance Studies
This study was conducted to analyze the effect of capital adequacy ratio, credit risk, market ris... more This study was conducted to analyze the effect of capital adequacy ratio, credit risk, market risk, financial distress, inflation, and the exchange rate on stock returns with audit quality as moderating. The object of this research is companies in the banking sector listed on the Indonesia Stock Exchange for the period 2015-2020. This research was conducted with the aim of explaining quantitatively the attitude tendency of the population by examining a sample of the population. The research data is included in the type of secondary data in the form of financial reports and bank annual reports book 3 and book 4 of the implementation of Basel during the period 2015-2020. The data was obtained from the Indonesia Stock Exchange website, namely the website www.idx.co.id. The data analysis method used in this study uses panel data regression with the help of the Eviews 10 program. The results of this study conclude that the capital adequacy ratio, market risk, financial distress, inflatio...
Publik dapat menilai tingkat kesehatan bank melalui laporan keuangan mereka yang dipublikasikan, ... more Publik dapat menilai tingkat kesehatan bank melalui laporan keuangan mereka yang dipublikasikan, baik secara bulanan, kuartalan, atau setiap tahun. Indikator umum yang digunakan adalah rasio likuiditas, rentabilitas, dan solvabilitas. Prediksi kebangkrutan dan indikator kesulitan keuangan merupakan bagian dari rasio solvabilitas. Objek penelitian adalah 20 dari 31 bank yang sahamnya diperdagangkan secara public. Periode pengamatan adalah antara Januari 2004 hingga Oktober 2010. Untuk memperkirakan model dalam data panel, 3 pendekatan digunakan, yaitu pooled-least square (PLS), fixed effect model (FEM), dan random effect model (REM). Ketika tes Chow dan uji Hausman dilakukan, menemukan bahwa FEM adalah model terbaik untuk mengukur dan memperkirakan efek kinerja keuangan dan prediksi kebangkrutan terhadap volatilitas harga saham. Sembilan dari 29 variabel ditemukan signifikan untuk mempengaruhi volatilitas harga saham bank. Ini terdiri dari 3 indikator likuiditas, 3 indikator rentabil...
Ultimaccounting Jurnal Ilmu Akuntansi
The capital market has an important role for the economy of a country because it is a means for c... more The capital market has an important role for the economy of a country because it is a means for companies to obtain funds from investors, and a means for the public to invest in financial instruments. Currently, bonds are still of interest to the public to invest. Corporate bonds showed a significant increase throughout semester II-2020. This significant increase was caused by emissions that began to increase, in addition to that, the increase in emission values was also supported by a climate of low interest rates. This study was conducted to analyze the effect of firm size, auditor reputation, bond age, profitability, liquidity, loan to deposit ratio, non-performing loan and BOPO on bond ratings. The object of this research is a go public banking company that issues bonds and is rated by PEFINDO, and is listed on the IDX for the 2016-2021 period. The data analysis method used in this study uses multiple regression with the help of the Eviews 10 program. The results of this study conclude that firm size has a significant positive effect on bond ratings, auditor reputation has a significant positive effect on bond ratings, age of oligation has a significant positive effect on bond ratings, loan to deposit ratio (LDR) has a significant positive effect on bond ratings, and non-performing loans has a significant negative effect on bonds rating, while profitability, liquidity, and BOPO has no effect on bond ratings. Frim size and the loan to deposit ratio (LDR) rating are the dominant factors influencing the bond rating.
Jurnal STEI Ekonomi
Power sharing and delegation is politics in nature. The economic side appears on the regional bud... more Power sharing and delegation is politics in nature. The economic side appears on the regional budget planning and realisation. It is the mechanics and the setting of general policy, priority, and plafond of temporary budget. The latent fiscal gap occurs when revenues collected are lesser than expenditures spent, vice versa. Higher portion of expenditures posted as basic allocation has not been coped well with steady regional income. Supports in terms of better capability and capacity to collect regional revenues appear to be non-existent and meaningless, but the resource-rich regions. Even so, the central government appears to have big and deep impacts on the definition of taxable objects and types, and local retributions. This study is to seek which financial performance indicators that can be well-predicted by a numerous variables and indicators forming the regional budgets (APBD) of 34 provinces in Indonesia in 2018. The data was collected from DJPK website in early May 2019. The...
International Journal of Business Studies
The bank’s financial report is the only lead for the public c to review, evaluate, and assess the... more The bank’s financial report is the only lead for the public c to review, evaluate, and assess the soundness of a bank. By tinkering the available figures within the monthly financial reports, we have measured 52 variables comprised of the common indicators to calculate the effects of financial performance of the bank, its financial distress, to its stock price in the market. The common indicators used are the ratios of liquidity, rentability, and solvability. The bankruptcy prediction and financial distress indicators were considered to part ofthe solvability ratios. The data observed and collected was between January 2002 to 18 July 2017. The time lag and IPO as of 10 November 2003 reduced the eligibility of monthly financial reports, leaving the data usable for the period of November 2003 to April 2017. As 10 variables were excluded by the system, only 4 of42 variables were found to be significantly affecting the stock price variable. The 4 independent variables are market capital...
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Papers by Harsono Yoewono