Santoso, Budiman Linggo (2016) Value Relevance Of Earnings Quality Among Indonesian Public Companies. Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan dari penelitian ini adalah untuk mengetahui relevansi nilai kualitas laba di perusahaan publik yang ada di Indonesia. Penelitian ini menggunakan model harga, yaitu harga saham untuk mempresentasikan nilai perusahaan. Relevansi nilai diukur dengan laba per saham dan nilai buku per saham, sedangkan kualitas laba diukur menggunakan metode pengukuran manajemen laba (arus kas abnormal dari kegiatan operasi (Abn. CFO) dan pengeluaran diskresioner abnormal (Abn. DISCR)). Relevansi nilai dari kualitas laba diukur dengan moderasi Abn. CFO dan Abn. DISCR terhadap laba per saham dan nilai buku per saham. Analisis regresi ini menggunakan 229 perusahaan dari tahun 2012 sampai dengan 2014 untuk menguji hipotesis. Sampel diambil dari semua perusahaan di segala sektor di Bursa Efek Indonesia (BEI). Hasil penelitian menunjukkan kualitas laba meningkatkan relevansi dari laba per saham dan nilai buku per saham
English Abstract
The objective of this study is to investigate value relevance of earnings quality in Indonesian public companies. This research uses price model, i.e. stock price to represent company value. Value relevance is measured by earnings per share and book value per share, while earnings quality is measured through using earnings management measurement method (abnormal cash flow from operation (Abn. CFO) and abnornal discretionary expense (Abn. DISCR)). Value relevance of earnings quality is measured by the moderation of Abn. CFO and Abn. DISCR to earnings per share and book value per share. Regression analysis on sample of 229 companies from year 2012 to 2014 is used to test the hypothesis. Samples are taken from all company sectors in Indonesia Stock Exchange (IDX). The result shows that earnings quality increases relevancy of earnings per share and book
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2016/14/051603108 |
| Uncontrolled Keywords: | Relevansi nilai, laba per saham, nilai buku per saham, harga saham, arus kas abnormal dari kegiatan operasi, pengeluaran diskresioner abnormal. Value relevance, earnings per share, book value per share, stock price, abnormal cash flow from operation, abnormal discretionary expense |
| Subjects: | 300 Social sciences > 346 Private law > 346.06 Organizations (Associations) > 346.067 Government corporations |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Indah Nurul Afifah |
| Date Deposited: | 16 May 2016 15:12 |
| Last Modified: | 10 Nov 2021 04:16 |
| URI: | http://repository.ub.ac.id/id/eprint/108541 |
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