Pengaruh Kualitas Laba terhadap Nilai Perusahaan
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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| Format: | Article |
| Language: | English |
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Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya
2013-11-01
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| Series: | Jurnal Akuntansi Kontemporer |
| Online Access: | http://journal.wima.ac.id/index.php/JAKO/article/view/1036 |
| _version_ | 1797426262612901888 |
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| author | Hamonangan Siallagan |
| author_facet | Hamonangan Siallagan |
| author_sort | Hamonangan Siallagan |
| collection | DOAJ |
| 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. |
| first_indexed | 2024-03-09T08:27:50Z |
| format | Article |
| id | doaj.art-8aecbeacc7604890b5f61e9ec80ef988 |
| institution | Directory Open Access Journal |
| issn | 2085-1189 2685-9971 |
| language | English |
| last_indexed | 2024-03-09T08:27:50Z |
| publishDate | 2013-11-01 |
| publisher | Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya |
| record_format | Article |
| series | Jurnal Akuntansi Kontemporer |
| spelling | doaj.art-8aecbeacc7604890b5f61e9ec80ef9882023-12-02T20:46:06ZengSekolah 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 |
| spellingShingle | Hamonangan Siallagan Pengaruh Kualitas Laba terhadap Nilai Perusahaan Jurnal Akuntansi Kontemporer |
| title | 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_short | Pengaruh Kualitas Laba terhadap Nilai Perusahaan |
| title_sort | pengaruh kualitas laba terhadap nilai perusahaan |
| url | http://journal.wima.ac.id/index.php/JAKO/article/view/1036 |
| work_keys_str_mv | AT hamonangansiallagan pengaruhkualitaslabaterhadapnilaiperusahaan |