PENGARUH KUALITAS LABA TERHADAP KINERJA PASAR DAN KINERJA KEUANGAN PERUSAHAAN CONSTRUCTION, HOTEL AND TRAVEL SERVICES
DI BURSA EFEK INDONESIA
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
WIJAYA, ARIF
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-04 10:31:44
Abstract :
This study aims to examine the influence of profit quality of the performance of the market and financial performance on corporate construction, hotels and travel services at Indonesia stock exchange period 2005-2011. Quality of earnings as an independent variable was measured by using indicators of persistence of profit and earnings predictability. The dependent variable is the performance of the market as measured by using four indicators, namely Price Earning Ratio, Price-to-Book Value, Dividend Payout Ratio and Dividend Yield. Financial performance as well as the dependent variables that are measured using ten indicators of Current ratio, Debt to equity, Leverage ratio, Gross Profit Margin, Operating Profit Margin, Net Profit Margin, Inventory Turnover, Total asset Turnover, ROI and ROE. Hypothesis testing in this study using Partial Least Square with inner and outer models. The results of this research there is the influence of the quality of earnings against the performance of the market and there is no influence of quality of earnings on financial performance. Key words : Earning quality, market performance and financial performance.
This study aims to examine the influence of profit quality of the performance of the market and financial performance on corporate construction, hotels and travel services at Indonesia stock exchange period 2005-2011. Quality of earnings as an independent variable was measured by using indicators of persistence of profit and earnings predictability. The dependent variable is the performance of the market as measured by using four indicators, namely Price Earning Ratio, Price-to-Book Value, Dividend Payout Ratio and Dividend Yield. Financial performance as well as the dependent variables that are measured using ten indicators of Current ratio, Debt to equity, Leverage ratio, Gross Profit Margin, Operating Profit Margin, Net Profit Margin, Inventory Turnover, Total asset Turnover, ROI and ROE. Hypothesis testing in this study using Partial Least Square with inner and outer models. The results of this research there is the influence of the quality of earnings against the performance of the market and there is no influence of quality of earnings on financial performance. Key words : Earning quality, market performance and financial performance.
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