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
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