Hafizh, Abdul (2014) Value Relevance Of Mandatory Disclosure Empirical Study In Indonesian Public Companies. Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan dari penelitian ini adalah untuk menyelidiki efek relevansi nilai dari pengungkapan wajib dalam mengukur nilai perusahaan di perusahaan publik Indonesia. Penelitian ini menggunakan model harga, harga saham I.E. sebagai nilai perusahaan. Relevansi nilai diukur dengan laba per saham dan nilai buku per saham, sedangkan pengungkapan wajib diukur dengan pengungkapan indeks. Efek relevansi nilai dari pengungkapan wajib diukur dengan menghubungkan pendapatan variabel per saham dan nilai buku per saham dengan pengungkapan indeks. Analisis regresi pada sampel 219 perusahaan tahun 2011 hingga 2012 digunakan untuk menguji hipotesis. Sampel-sampel tersebut diambil dari Bursa Efek Indonesia (BEI) di semua sektor. Hasil penelitian ini menunjukkan bahwa pengungkapan wajib mengurangi relevansi laba per saham. Sementara itu, pengungkapan wajib meningkatkan relevansi nilai buku per saham.
English Abstract
The objective of this study is to investigate the value relevance effects of mandatory disclosure in measuring firm value in Indonesian public companies. This study uses price model, i.e. stock price as a firm value. Value relevance is measured by earnings per share and book values per share, while mandatory disclosure is measured by index disclosure. The value relevance effect of mandatory disclosure is measured by relating variable earnings per share and book values per share with index disclosure. Regression analysis on sample of 219 firm-years from 2011 to 2012 is employed to test the hypothesis. Those samples are taken from Indonesian Stock Exchange (IDX) in all sectors. The result of the present research shows that mandatory disclosure decreases the relevancies of earnings per share. Meanwhile, mandatory disclosure is increasing the relevancies of book value per share.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2014/310/051405443 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 19 Sep 2014 10:18 |
| Last Modified: | 21 Oct 2021 02:31 |
| URI: | http://repository.ub.ac.id/id/eprint/107332 |
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