Adhani, YunitaSari (2014) Relevansi Nilai Informasi Akuntansi. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji relevansi nilai informasi akuntansi (laba, nilai buku, dan arus kas) menggunakan model harga. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda. Pemilihan sampel yang menggunakan teknik purposive sampling menghasilkan 87 observasian (29perusahaan*3tahun) perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia selama tahun 2009-2011. Hasil pengujian menunjukkan bahwa informasi akuntansi (laba dan nilai buku) memiliki relevansi nilai, namun tidak demikian untuk arus kas pada perusahaan property dan real estate. Hasil penelitian juga membuktikan bahwa informasi earnings lebih relevan dibandingkan informasi akuntansi lainnya.
English Abstract
The purpose of this research is to examine value relevance of accounting information (earnings, book value, and cash flows) using price model. Analysis method that used in this research is multiple regression analysis. Selection sample that using purposive sampling deliver 87 observation (29firms*3years) property and real estate company which listed in Indonesian Stock Exchange during 2009-2011. The result shows that accounting information (earnings and book value) have value relevance, but not for cash flows in property and real estate company. The result also found that earnings information are more value relevance compare to other accounting information.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2014/97/051402094 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Hasbi |
| Date Deposited: | 25 Mar 2014 09:47 |
| Last Modified: | 28 Oct 2021 06:42 |
| URI: | http://repository.ub.ac.id/id/eprint/107661 |
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