Sitinjak, Elizabeth Lucky Maretha and Warastuti, Yusni and Sulistyanto, H. Sri (2013) Relevansi Nilai Informasi Akuntansi dan Value Sell-Buy Investor Domestik : Trend Fase Akumulasi, Fase Partisipasi Publik, dan Fase Distribusi Pasar Modal Indonesia. Relevansi Nilai Informasi Akuntansi dan Value Sell-Buy Investor Domestik : Trend Fase Akumulasi, Fase Partisipasi Publik, dan Fase Distribusi Pasar Modal Indonesia.
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Abstract
The purpose of this study was to investigate the value relevance of accounting information (EPS, BVE, and CFO) of the decision to sell or hold the stock (sell or hold) . This study uses regression model value price sell-buy (VSB) domestic investors to see the value relevance of accounting information on the behavior of buying, selling and holding shares in the Indonesian Capital Market. Sample of companies used in this study all of the LQ45 appeared for three consecutive years from 2010 until 2012. This study also saw movement in the primary trend of techinal analysis. The primary trend divided into three phases (accumulation phase, public participation phase, and distribution phase). The results of this study, the variables have value relevance of accounting information. Variable EPS, BVE, and the CFO is a variable considerred by investors in the transaction to buy, sell and hold stocks, both on trend accumulation phase, public participation, and distribution.
| Item Type: | Article |
|---|---|
| Subjects: | 600 Technology (Applied sciences) > 650 Management > 657 Accounting |
| Divisions: | Faculty of Economics and Business > Department of Accounting |
| Depositing User: | ms F. Dewi Retnowati |
| Date Deposited: | 14 Jun 2021 04:24 |
| Last Modified: | 14 Jun 2021 04:24 |
| URI: | http://repository.unika.ac.id/id/eprint/25393 |
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