PENGARUH KUALITAS LABA TERHADAP KINERJA PASAR DAN KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
KUSUMAWATI, VERYS PUTRI
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-06 01:54:01
Abstract :
In Indonesia especially in the non-manufacturing sector of mining have much under the spotlight in all its aspects, such as in term of production or the level of investment into the company. This research is aimed to test empirically the effect of earning quality on market performance and financial performance in Indonesian Stock Exchange. This research uses only one company go public sector listed on the Indonesia Stock Exchange (IDX). This study using sample 58 companies in IDX during 2005-2010 period. The independend variable earning quality is measured in 2 indikators, persistensi of earning andpredictability of earning. Dependend variable is perfomance of market is measured in 4 indikators, PER, PBV, DIVY and DIVP. And the other dependend variable financial of performance is measured in 10 indikators, CR, DER, Leverage, GPM, OPM, NPM, ITO, TATO, ROI and ROE. The apparatus used in quantitative this is the kind of research is eviews where for measuring persistency of earning and prediktibilitasof earning and test descriptive using spss with a one-way ANOVA also test hypotheses using PLS( Partial Least Square ). The results in this study showed there is effect of the second earnings quality indicator measurement (persistence and predictability) of the market and financial performance. Keywords: Earning Quality, Persistensi Of Earning, Predictability Of Earning, Performance Of Market, Financials Permormance.
In Indonesia especially in the non-manufacturing sector of mining have much under the spotlight in all its aspects, such as in term of production or the level of investment into the company. This research is aimed to test empirically the effect of earning quality on market performance and financial performance in Indonesian Stock Exchange. This research uses only one company go public sector listed on the Indonesia Stock Exchange (IDX). This study using sample 58 companies in IDX during 2005-2010 period. The independend variable earning quality is measured in 2 indikators, persistensi of earning andpredictability of earning. Dependend variable is perfomance of market is measured in 4 indikators, PER, PBV, DIVY and DIVP. And the other dependend variable financial of performance is measured in 10 indikators, CR, DER, Leverage, GPM, OPM, NPM, ITO, TATO, ROI and ROE. The apparatus used in quantitative this is the kind of research is eviews where for measuring persistency of earning and prediktibilitasof earning and test descriptive using spss with a one-way ANOVA also test hypotheses using PLS( Partial Least Square ). The results in this study showed there is effect of the second earnings quality indicator measurement (persistence and predictability) of the market and financial performance. Keywords: Earning Quality, Persistensi Of Earning, Predictability Of Earning, Performance Of Market, Financials Permormance.
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