Yogyakarta – Monday, December 2nd 2019. One of the students of the Doctoral Program in Accounting in the Faculty of Economics and Business, Universitas Gadjah Mada (FEB UGM) became a candidate for the open defense doctoral promotion. Julianto Agung Saputro, SE., M.Si., STIE YKPN Lecturer in Accounting Department officially holds a doctorate with a very satisfying predicate after the Chairman of the Examination Team reads the results of the examination with a dissertation entitled “Relevance of Soft Information Values as Complement to Hard Information”. The recipient and the best poster presenter at the 2018 Doctoral Dissertation Program Grant was recorded as the 4698th doctor at Universitas Gadjah Mada and the 280th at the UGM Faculty of Economics and Business. The promoter team consists of Prof. Jogiyanto, HM., MBA., Ph.D. as a promoter, Prof. Zaki Baridwan, M.Sc., Ph.D., and Dr. Sumiyana, M.Sc., Ak., CA. as a co-promoter.
The open defense doctoral promotion was opened by the chairman of the testing team Sony Warsono, MAFIS., Ph.D., Chair of the Department of Accounting, Faculty of Economics and Business, Gadjah Mada University. and was attended by a team of promoters. Besides, the examiner and assessment team, Dr. I Putu Sugiartha Sanjaya, M.Sc., Singgih Wijayana, M.Sc., Ph.D., and Zuni Barokah, M.Com., Ph.D. During the open examination session, the promoter team, examiner team, and assessment team gave questions to Julianto Agung Saputro, SE., M.Sc., for one hour.
The dissertation conducted by the jury at the FIND IT! Business IT Competition National Level 2019, UGM Faculty of Engineering arises as a result of the phenomenon of the price formation process is still difficult to explain. Fundamental information company (hard information) has not been able to fully explain this phenomenon. Soft information is another important source of information for managers to communicate with investors. Aims to investigate market responses to sentiments of optimism, uncertainty, complexity, and clarity, the relevance of the interaction of hard information with soft information and the relevance of the interaction of the time dimension to the content and transparency of soft information in the Discussion and Management Analysis section. Using a content analysis approach with company data listed on the Indonesia Stock Exchange in 2010-2016. The results show that soft information plays an important role in the process of price formation when the market responds to sentiments of optimism, uncertainty, clarity, and the complexity of relatively long soft information. Contributing to the accounting and financial literature by proving the relevance of the value of soft information as a complement to hard information, also in contributing to the development of textual analysis by introducing name entity recognition measuring the degree of clarity of soft information.
The open defense for doctoral promotion ended with the submission of diplomas by the chair of the session and continued with a group photo session. At the end of the session, Prof. Jogiyanto, HM., MBA., Ph.D . as a promoter congratulates Dr. Julianto Agung Saputro, SE., M.Si., and advised to be able to continue research that could have a wider impact on society. –RP
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