DAMPAK LAPORAN LABA RUGI KOMPREHENSIF TERHADAP NILAI PERUSAHAAN, RISIKO PERUSAHAAN DAN FINANCIAL DISTRESS
Total View This Week0
Total View This Week0
Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
PUTRI, AGNES VIANA
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-06 04:05:55
Abstract :
The financial statements are important in providing financial information primarily for the many parties that consisted of two groups, namely internal and external parties.With the change in IAS 1 is the presence of Statements of Comprehensive Income component that will affect the financial statements. The purpose of this study was to determine differences in the value of the company, and the company's risk of financial distress at the company that reported the income statement with a company that did not report the income statement. The population in this study are all companies listed on the Indonesian Stock Exchange (BEI) in the period of 2012 with a sample of 103 manufacturing companies. The sampling technique used was purposive sampling. Processing and analysis of data using descriptive analysis using SPSS. Test data used in the different non-parametric test Mann Whitney Test. The results of this study indicate that there is no difference between the companies that reported the income statement on the value of the company, and the company's risk of financial distress. Keywords : comprehensive income statement, corporate values, enterprise risk, financial distress.
The financial statements are important in providing financial information primarily for the many parties that consisted of two groups, namely internal and external parties.With the change in IAS 1 is the presence of Statements of Comprehensive Income component that will affect the financial statements. The purpose of this study was to determine differences in the value of the company, and the company's risk of financial distress at the company that reported the income statement with a company that did not report the income statement. The population in this study are all companies listed on the Indonesian Stock Exchange (BEI) in the period of 2012 with a sample of 103 manufacturing companies. The sampling technique used was purposive sampling. Processing and analysis of data using descriptive analysis using SPSS. Test data used in the different non-parametric test Mann Whitney Test. The results of this study indicate that there is no difference between the companies that reported the income statement on the value of the company, and the company's risk of financial distress. Keywords : comprehensive income statement, corporate values, enterprise risk, financial distress.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
