Path: Top Journal Jurnal_Keuangan_dan_Perbankan 2016

APAKAH KUALITAS LABA BERBASIS AKUNTANSI BERKONTRIBUSI TERHADAP MARKET OUTCOMES?

Jurnal Keuangan dan Perbankan: Volume 20, Nomor 1, Januari 2016
Journal from JIPTUNMERPP / 2017-10-02 09:47:56
Oleh : Muhammad Khafid ; Hasan Mukhibad, Diploma 3 of Banking and Finance Merdeka University Malang
Dibuat : 2016-01-01, dengan 0 file

Keyword : Accruals quality, earnings persistence, earnings predictability, market outcomes
Url : http://drive.google.com/file/d/0B0uNqoBLtJGvMVZrYkRuZXNGRjg/view?usp=sharing

The purpose of this study was to analyze the effect of quality accrual, earnings persistence, and earnings predictability to market outcomes.The population in this study are all companies listed on the Indonesian Stock Exchange (BEI), 430 companies. The samples were 233 companies which were determined by purposive sampling technique. Data collection method used is the documentation. Data analysis technique used is multiple regression analysis. The study also tested the classical assumption consisting of: multicollinearity, linearity, heteroscedasticity and residual normality.The study states that earnings predictability variables (sig. 0,000) and earnings persistence (sig. 0.004) significantly affect market outcomes, while the accrual of variable quality not significantly affect market outcomes at the level of á 0.05. The research model successfully explains the variation of the dependent variable to 14.2% (adjusted R2 value). Research in the future necessary to find an alternative measurement of the accrual quality and enhance the research model can improve the ability to explain the dependent variable.

Deskripsi Alternatif :

The purpose of this study was to analyze the effect of quality accrual, earnings persistence, and earnings predictability to market outcomes.The population in this study are all companies listed on the Indonesian Stock Exchange (BEI), 430 companies. The samples were 233 companies which were determined by purposive sampling technique. Data collection method used is the documentation. Data analysis technique used is multiple regression analysis. The study also tested the classical assumption consisting of: multicollinearity, linearity, heteroscedasticity and residual normality.The study states that earnings predictability variables (sig. 0,000) and earnings persistence (sig. 0.004) significantly affect market outcomes, while the accrual of variable quality not significantly affect market outcomes at the level of á 0.05. The research model successfully explains the variation of the dependent variable to 14.2% (adjusted R2 value). Research in the future necessary to find an alternative measurement of the accrual quality and enhance the research model can improve the ability to explain the dependent variable.

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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiDiploma 3 of Banking and Finance Merdeka University Malang
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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  • Editor: Wiwik Supriyanti, Dra. SS.