Pengaruh Informasi Akuntansi Terhadap Return Saham: Pertimbangan Ukuran Perusahaan pada Perusahaan Manufaktur di Bursa Efek Indonesia

Setiawan, Edo and Daud, Rochmawati (2012) Pengaruh Informasi Akuntansi Terhadap Return Saham: Pertimbangan Ukuran Perusahaan pada Perusahaan Manufaktur di Bursa Efek Indonesia. PENGARUH INFORMASI AKUTANSI TERHADAP RETURN SAHAM: PERTIMBANGAN UKURAN PERUSAHAAN OADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA, 6 (2). pp. 11-27.

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    Abstract

    This research investigates six financial ratios (CR, DER, TAT, ROE, EPS, BVS) as accounting that being influence to stock return (measured by average abnormal return), and how these effect simultanly and partially by considering the firm size that based on total assets. investigation is primarily focused on the value relevance of accounting information from 125 manufacturing firms at the Jakarta Stock Exchange in 2004 and 2005. The t and T test in multiple regression models are used to test hypotheses. the result of testing show that in 2004 these is no a significant effect bit in 2005 accounting information only stock return variation about 4.3%. Partially in 2005 there are only EPS and BVS have significant value 10%. Testing by considering the firn size show that significant value is only showed by third froup in 2004 (19.2%) and 2005 (17%). Partially, in 2004 and 2005, TAT (third group) inclined to become investor's attention and other variables show various result.

    Item Type: Article
    Uncontrolled Keywords: Accounting information, financial ratios, firm size, stock value relevance
    Subjects: H Social Sciences > H Social Sciences (General)
    H Social Sciences > HA Statistics
    H Social Sciences > HG Finance
    Divisions: Faculty of Economics > Department of Accounting
    Depositing User: Rochmawati Daud
    Date Deposited: 01 Oct 2013 00:11
    Last Modified: 01 Oct 2013 00:11
    URI: http://eprints.unsri.ac.id/id/eprint/2746

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