PENGARUH KUALITAS LABA TERHADAP KINERJA PASAR DAN KINERJA KEUANGAN PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
HIDAYAH, AYU RACHMAYANTI
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-04 00:48:22
Abstract :
Profit of quality is supporting to reach the quality of information on the financial statement. The aim of this research is testing the influence of the disclosure of the quality of profit with two measurements of selected namely persistency profit and predictability profit on the performance of the market and financial performance insurance companies listed on the indonesia stock exchange 2005-2011 year. The quality of profit is the independent variable measured by two indicator namely persistency profit and predictability profit. While for the dependent variable is the performance of the market as measured by four indicator, namely per, pbv, dividend per share, and dividend yield. And financial performance measured by eight indicator which is operating profit margin, net profit margin, expenses ratio, losses ratio, solvency ratio, investment to total assets, ROI, and ROE. The research this using a sample of an insurance company to the period of research that is 2005-2011. The result of this research indicating quality profit impact on the performance of the market and the quality of profit not affect the financial performance. Key words : Earnings quality, financial performance, market performance
Profit of quality is supporting to reach the quality of information on the financial statement. The aim of this research is testing the influence of the disclosure of the quality of profit with two measurements of selected namely persistency profit and predictability profit on the performance of the market and financial performance insurance companies listed on the indonesia stock exchange 2005-2011 year. The quality of profit is the independent variable measured by two indicator namely persistency profit and predictability profit. While for the dependent variable is the performance of the market as measured by four indicator, namely per, pbv, dividend per share, and dividend yield. And financial performance measured by eight indicator which is operating profit margin, net profit margin, expenses ratio, losses ratio, solvency ratio, investment to total assets, ROI, and ROE. The research this using a sample of an insurance company to the period of research that is 2005-2011. The result of this research indicating quality profit impact on the performance of the market and the quality of profit not affect the financial performance. Key words : Earnings quality, financial performance, market performance
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