Azhmi, MohamadFadhli (2014) Relevansi Nilai Laba, Nilai Buku, Dan Pengungkapan Informasi Melalui Website Perusahaan. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji adanya relevansi nilai informasi akuntansi dan pengaruh luasnya pengungkapan informasi melalui website perusahaan terhadap relevansi nilai informasi akuntansi. Populasi dari penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013. Hasil penelitian ini menunjukkan bahwa terdapat relevansi nilai informasi akuntansi pada perusahaan publik di Indonesia. Hasil penelitian juga menunjukkan bahwa luasnya pengungkapan informasi melalui website perusahaan dapat meningkatkan relevansi nilai dari laba. Disisi lain, luasnya pengungkapan informasi melalui website perusahaan tidak dapat meningkatkan relevansi nilai dari nilai buku.
English Abstract
This research is aimed to examine the value relevance of accounting information and the affect of broad information disclosure through company’s website towards value relevance of accounting information. The population of this research are companies listed on Indonesia Stock Exchange (IDX) in 2013. Results of this research indicate that there is value relevance of accounting information among public companies in Indonesia. The results also shows that the extent of information disclosure through company’s website is able to increase value relevance of earnings. On the other hand, the extent of information disclosure through company’s website is unable to increase value relevance of book value.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FP/2014/479/051408355 |
| Subjects: | 300 Social sciences > 330 Economics |
| Divisions: | Fakultas Ekonomi dan Bisnis > Ilmu Ekonomi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 30 Dec 2014 15:26 |
| Last Modified: | 20 Oct 2021 13:35 |
| URI: | http://repository.ub.ac.id/id/eprint/129962 |
Preview |
Text
1.Cover.pdf Download (1MB) | Preview |
Preview |
Text
2.LEMBAR_PENGESAHAN.pdf Download (1MB) | Preview |
Preview |
Text
3.SURAT_PERNYATAAN.pdf Download (1MB) | Preview |
Preview |
Text
4.KATA_PENGANTAR.pdf Download (1MB) | Preview |
Preview |
Text
5.DAFTAR_ISI.pdf Download (1MB) | Preview |
Preview |
Text
7.DAFTAR_GAMBAR.pdf Download (1MB) | Preview |
Preview |
Text
6.DAFTAR_TABEL.pdf Download (1MB) | Preview |
Preview |
Text
9.ABSTRAK.pdf Download (1MB) | Preview |
Preview |
Text
10.ABSTRACT.pdf Download (1MB) | Preview |
Preview |
Text
8.DAFTAR_LAMPIRAN.pdf Download (1MB) | Preview |
Preview |
Text
11.BAB_I.pdf Download (1MB) | Preview |
Preview |
Text
12.BAB_II.pdf Download (1MB) | Preview |
Preview |
Text
13.BAB_III.pdf Download (2MB) | Preview |
Preview |
Text
15.BAB_V.pdf Download (1MB) | Preview |
Preview |
Text
14.BAB_IV.pdf Download (2MB) | Preview |
Preview |
Text
16.DAFTAR_PUSTAKA.pdf Download (1MB) | Preview |
Preview |
Text
17.Lampiran_1.pdf Download (2MB) | Preview |
Preview |
Text
18.Lampiran_6.pdf Download (1MB) | Preview |
Actions (login required)
 |
View Item |