Relevansi Nilai Elemen-elemen Laporan Keuangan untuk Pasar Saham : Studi Empiris pada Perusahaan yang Memiliki Risiko Finansial Tinggi dan Rendah

Setiawan, Hendry (2014) Relevansi Nilai Elemen-elemen Laporan Keuangan untuk Pasar Saham : Studi Empiris pada Perusahaan yang Memiliki Risiko Finansial Tinggi dan Rendah. Other thesis, Prodi Akuntansi Unika Soegijapranata.

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Abstract

This study analyzes the information value relevance from financial statement elements for market share. The reasons why the issue becomes a crucial matter due to the limited empirical studies in Indonesia concern in value relevance from financial statement elements based on SAK. Using sample from manufacture firms listed at the Jakarta Stock Exchange (JSX) over 2003-2011, the result indicates that information value relevance from financial statement element for market share from high financial risk corporations are decrease over time and from low financial risk corporations are increase over time. The result also indicates that there is significant difference information value relevance from financial statement element for market share between high financial risk corporations and low financial risk corporations.

Item Type: Thesis (Other)
Subjects: > 650 Management > 657 Accounting > Financial reports
Divisions: Faculty of Economics and Business > Department of Accounting
Depositing User: Mrs Rikarda Ratih
Date Deposited: 27 Aug 2015 11:24
Last Modified: 17 Jan 2017 05:03
URI: http://repository.unika.ac.id/id/eprint/625

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