Hazmi, Afwian Ashfi (2018) Value Relevance Of Accounting Information And Managerial Ability (Manufacturer Companies At Indonesia Stock Exchange ). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji secara teoritis relevansi nilai informasi akuntansi dan relevansi kecakapan manajerial. Relevansi nilai informasi akuntansi meliputi relevansi nilai earning per share dan relevansi nilai book value equity. Selain itu, tujuan dari penelitian ini juga menguji bagaimana kecakapan manajerial dalam mengukur hubungan antara informasi akuntansi dan harga saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014-2016. Penelitian ini menggunakan metode purposive sampling dalam menentukan jumlah sampel yang digunakan, dan diperoleh 67 perusahaan yang digunakan sebagai sampel. Penelitian ini menggunakan sumber data sekunder. Dalam penelitian ini kecakapan manajerial diukur menggunakan Data Envelopment Analysis, Data dianalisis menggunakan analisis regresi moderat. Hasil penelitian menunjukkan bahwa kecakapan manajerial memiliki nilai relevansi untuk mengukur nilai perusahaan, melalui nilai Earning Per Share dan Book Value Equity.
English Abstract
The objectives of this study to test theoretically the value relevance of accounting information and the value relevance of managerial ability. The value relevance of accounting information involve the value relevance of earning per share and the value relevance of book value equity. In addition, the purpose of this study also examines how managerial ability to measuring the relationship between accounting information and stock prices in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2016. This study uses purposive sampling method in determining the number of samples used, and obtained 67 companies used as samples. This study uses secondary data sources. In this study the managerial skills are measured using Data Envelopment Analysis, Data is analyzed using moderate regression analysis. The results showed that managerial ability have value relevance to measure firm value, through value of Earning Per Share and Book Value Equity
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2018/206/051805873 |
| Uncontrolled Keywords: | relevansi nilai, earning per share, book value equity, akuntansi manajerial, Data Envelopment Analysis (DEA), value relevance, earning per share, book value equity, managerial ability, Data Envelopment Analysis (DEA). |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 28 Jun 2019 06:45 |
| Last Modified: | 20 Oct 2021 04:31 |
| URI: | http://repository.ub.ac.id/id/eprint/164191 |
Preview |
Text
AFWIAN ASHFI HAZMI.pdf Download (22MB) | Preview |
Actions (login required)
 |
View Item |