ANALISIS RELEVANSI NILAI LABA OPERASI, LABA BERSIH, DAN LABA TRANSITORI UNTUK PASAR SAHAM

MARIANI, YUNITA (2008) ANALISIS RELEVANSI NILAI LABA OPERASI, LABA BERSIH, DAN LABA TRANSITORI UNTUK PASAR SAHAM. Other thesis, Prodi Akuntansi Unika Seogijapranata.

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Abstract

This research analyzes value relevance of operating income, net income and transitory earning. This research motivated by Febrianto and Widiastuty’s research (2006) which tested 3 points of accounting i.e. gross income, operating income and net income. However, looked from econometric side comparison between 3 points of accounting is not relevant. This fact based on reality that gross income is not final result in income statement, so it would be refracted if putted in value relevance model. This refraction resulted from proportion of marketing cost components and administrations are not counted in profit determination. Because of that, this research used operating income, net income and transitory earning as independent variable and stock return as dependent variable. These research hypotheses are: First, operating income, net income and transitory earning having value relevance for stock exchange. Second, value relevance of operating income is higher than net income relevance. Third, value relevance of operating income is higher than transitory earning. Fourth, value relevance of net income is higher than value relevance of transitory earning. Using sample from a Manufacture Company which is listed in BEI during 1998-2005, this research report that: First, operating income, net income and transitory earning having value relevance for stock exchange (accept H1). Second, operating income significantly has value relevance lower than net income (reject H2a). Third, operating income significantly has value relevance lower than transitory earning (reject H2b). Fourth, net income having value relevance lower than transitory earning (reject H3).

Item Type: Thesis (Other)
Subjects: > 650 Management > 658 Management
> 650 Management > 658 Management > Marketing Management
Divisions: Faculty of Economics and Business > Department of Accounting
Depositing User: Mrs Christiana Sundari
Date Deposited: 17 Sep 2015 12:38
Last Modified: 17 Sep 2015 12:38
URI: http://repository.unika.ac.id/id/eprint/2836

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