Pengaruh Kualitas Laba terhadap Nilai Perusahaan

Pengaruh Kualitas Laba terhadap Nilai Perusahaan

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The purpose of this research is to investigate and give empirical evidence o f the effect of earnings quality on firm value. The proposed hypotheses is earnings quality positively influence value of the firm. To test alternative hypotheses, this research used manufacturing listed on Jakarta Excha...

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Main Author: Hamonangan Siallagan
Format: Article
Language:Indonesian
Published: Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya 2013-11-01
Series:Jurnal Akuntansi Kontemporer
Online Access:http://journal.wima.ac.id/index.php/JAKO/article/view/1036
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record_format Article
spelling doaj-8aecbeacc7604890b5f61e9ec80ef9882020-11-25T03:42:30ZindSekolah Pascasarjana Universitas Katolik Widya Mandala SurabayaJurnal Akuntansi Kontemporer2085-11892685-99712013-11-011110.33508/jako.v1i1.1036904Pengaruh Kualitas Laba terhadap Nilai PerusahaanHamonangan SiallaganThe purpose of this research is to investigate and give empirical evidence o f the effect of earnings quality on firm value. The proposed hypotheses is earnings quality positively influence value of the firm. To test alternative hypotheses, this research used manufacturing listed on Jakarta Exchange Stock which issue financial statement. Purposive sampling is used f or data collection with 74 manufacturing sample and Observation sum 197.The result indicates that earnings quality influence the value of The Firm. The earnings quality of proxy stated by Sloan (1996), chan et al. (2001) and Warfielde t al. (1995)i s discretionary accruals.http://journal.wima.ac.id/index.php/JAKO/article/view/1036
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Hamonangan Siallagan
spellingShingle Hamonangan Siallagan
Pengaruh Kualitas Laba terhadap Nilai Perusahaan
Jurnal Akuntansi Kontemporer
author_facet Hamonangan Siallagan
author_sort Hamonangan Siallagan
title Pengaruh Kualitas Laba terhadap Nilai Perusahaan
title_short Pengaruh Kualitas Laba terhadap Nilai Perusahaan
title_full Pengaruh Kualitas Laba terhadap Nilai Perusahaan
title_fullStr Pengaruh Kualitas Laba terhadap Nilai Perusahaan
title_full_unstemmed Pengaruh Kualitas Laba terhadap Nilai Perusahaan
title_sort pengaruh kualitas laba terhadap nilai perusahaan
publisher Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya
series Jurnal Akuntansi Kontemporer
issn 2085-1189
2685-9971
publishDate 2013-11-01
description The purpose of this research is to investigate and give empirical evidence o f the effect of earnings quality on firm value. The proposed hypotheses is earnings quality positively influence value of the firm. To test alternative hypotheses, this research used manufacturing listed on Jakarta Exchange Stock which issue financial statement. Purposive sampling is used f or data collection with 74 manufacturing sample and Observation sum 197.The result indicates that earnings quality influence the value of The Firm. The earnings quality of proxy stated by Sloan (1996), chan et al. (2001) and Warfielde t al. (1995)i s discretionary accruals.
url http://journal.wima.ac.id/index.php/JAKO/article/view/1036
work_keys_str_mv AT hamonangansiallagan pengaruhkualitaslabaterhadapnilaiperusahaan
_version_ 1724524641249132544

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