Tingkat Laba dan Perubahan Laba: Manakah yang Lebih Relevan?
This study aims to examine the relevance of information from earnings levels and earnings changes and compare the relevance of information between earnings levels and earnings changes. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017....
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University of Merdeka Malang
2019-12-01
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doaj-9d9bdc514dd54382a50e1ef3eccbcc322020-11-25T02:00:30ZengUniversity of Merdeka MalangAFRE (Accounting and Financial Review)2598-77632598-77712019-12-0122919710.26905/afr.v2i2.3091Tingkat Laba dan Perubahan Laba: Manakah yang Lebih Relevan?Maria Prabani Putri Galuh Puspita0Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana (UKSW) SalatigaThis study aims to examine the relevance of information from earnings levels and earnings changes and compare the relevance of information between earnings levels and earnings changes. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The sample selection uses a purposive sampling method. The sample used in this study amounted to 126 manufacturing companies listed on the Stock Exchange in 2014-2017. The analytical method used is simple linear regression. The results of the study show that earnings levels have a negative effect on stock returns, earnings changes have a positive effect on stock returns, earnings changes have an influence on stock returns that are stronger than earnings levels.http://jurnal.unmer.ac.id/index.php/afr/article/view/3091/pdfearnings levelsearnings changesstock returns |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Maria Prabani Putri Galuh Puspita |
spellingShingle |
Maria Prabani Putri Galuh Puspita Tingkat Laba dan Perubahan Laba: Manakah yang Lebih Relevan? AFRE (Accounting and Financial Review) earnings levels earnings changes stock returns |
author_facet |
Maria Prabani Putri Galuh Puspita |
author_sort |
Maria Prabani Putri Galuh Puspita |
title |
Tingkat Laba dan Perubahan Laba: Manakah yang Lebih Relevan? |
title_short |
Tingkat Laba dan Perubahan Laba: Manakah yang Lebih Relevan? |
title_full |
Tingkat Laba dan Perubahan Laba: Manakah yang Lebih Relevan? |
title_fullStr |
Tingkat Laba dan Perubahan Laba: Manakah yang Lebih Relevan? |
title_full_unstemmed |
Tingkat Laba dan Perubahan Laba: Manakah yang Lebih Relevan? |
title_sort |
tingkat laba dan perubahan laba: manakah yang lebih relevan? |
publisher |
University of Merdeka Malang |
series |
AFRE (Accounting and Financial Review) |
issn |
2598-7763 2598-7771 |
publishDate |
2019-12-01 |
description |
This study aims to examine the relevance of information from earnings levels and earnings changes and compare the relevance of information between earnings levels and earnings changes. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The sample selection uses a purposive sampling method. The sample used in this study amounted to 126 manufacturing companies listed on the Stock Exchange in 2014-2017. The analytical method used is simple linear regression. The results of the study show that earnings levels have a negative effect on stock returns, earnings changes have a positive effect on stock returns, earnings changes have an influence on stock returns that are stronger than earnings levels. |
topic |
earnings levels earnings changes stock returns |
url |
http://jurnal.unmer.ac.id/index.php/afr/article/view/3091/pdf |
work_keys_str_mv |
AT mariaprabaniputrigaluhpuspita tingkatlabadanperubahanlabamanakahyanglebihrelevan |
_version_ |
1724960138603790336 |