KANDUNGAN INFORMASI KOMPONEN-KOMPONEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK JAKARTA
ABSTRACT: The purpose of this
research are: (1) to test the effects of accrual discretionary and accrual
nondiscretionary to stock return, and (2) to test the effect of operating cash
flow to stock return. Results of this research are expected to give
contribution to literature of accountancy specific about examination accounting
data relevance. This research data are
collected from ICMD (Indonesian Capital Market Directory) and/or annual report company which are
provided by the Capital Market Reference Center (PRPM) of Jakarta Stock
Exchange (BEJ). Population of this research is all public bank exists at
Indonesian in the year 2000 until 2004 which enlist in BEJ. Purposive sampling
method was used to collecting data, and 104 observations are collected. Hypothesis
1a in this research is accepted for two days after publication financial
statement date. Hypothesis 1b in this research is not accepted at all of period
of examination. The next research is expected to use nonlinear regression model
because it can give better result and to be more powerfull.
Keywords: stock return,
accrual component in earn-ings, cash component in earnings
Penulis: Subekti Djamaluddin
dan Rahmawati
Kode Jurnal: jpmanajemendd080033
Pesan jurnal yang anda butuhkan disini.... >>> KLIK DISINI <<<