ANALISIS RELEVANSI NILAI VARIABEL FUNDAMENTAL PADA PERUSAHAAN E&P MIGAS DI KAWASAN ASIA
This study aims to examine the value-relevance of a group of upstream oil and gas industry�s fundamental variables to the market value of equity. The fundamental variables are used by oil and gas industry analyst in evaluating the performance of upstream company. Furthermore, this study also provi...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2014
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| _version_ | 1797035543460052992 |
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| author | , RADITYA HARI SAKSANA , Fu�ad Rakhman, M.Sc., Ph.D. |
| author_facet | , RADITYA HARI SAKSANA , Fu�ad Rakhman, M.Sc., Ph.D. |
| author_sort | , RADITYA HARI SAKSANA |
| collection | UGM |
| description | This study aims to examine the value-relevance of a group of upstream oil and gas
industry�s fundamental variables to the market value of equity. The fundamental variables
are used by oil and gas industry analyst in evaluating the performance of upstream company.
Furthermore, this study also provides the evidence that the fundamental variables are
incrementally value-relevant over the accounting earnings and the book value of equity.
Sample consists of 20 firms listed in Asian regional stock exchanges (Singapore, Indonesia,
Thailand, India, Hong Kong, and Japan) for the year of 2003 � 2012.
The result of this study shows that several fundamental variables have a significant
relationship with the market value of equity. In addition, this paper also captures that a
group of fundamental variables are incrementally value-relevant over the accounting
earnings and the book value of equity even after controlling for difference in accounting
method and in accounting standard that used by upstream companies. Therefore we can
conclude that the fundamental variables can be an instrument in predicting the value of
equity at upstream oil and gas industry. |
| first_indexed | 2024-03-13T23:32:28Z |
| format | Thesis |
| id | oai:generic.eprints.org:131252 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T23:32:28Z |
| publishDate | 2014 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1312522016-03-04T08:07:51Z https://repository.ugm.ac.id/131252/ ANALISIS RELEVANSI NILAI VARIABEL FUNDAMENTAL PADA PERUSAHAAN E&P MIGAS DI KAWASAN ASIA , RADITYA HARI SAKSANA , Fu�ad Rakhman, M.Sc., Ph.D. ETD This study aims to examine the value-relevance of a group of upstream oil and gas industry�s fundamental variables to the market value of equity. The fundamental variables are used by oil and gas industry analyst in evaluating the performance of upstream company. Furthermore, this study also provides the evidence that the fundamental variables are incrementally value-relevant over the accounting earnings and the book value of equity. Sample consists of 20 firms listed in Asian regional stock exchanges (Singapore, Indonesia, Thailand, India, Hong Kong, and Japan) for the year of 2003 � 2012. The result of this study shows that several fundamental variables have a significant relationship with the market value of equity. In addition, this paper also captures that a group of fundamental variables are incrementally value-relevant over the accounting earnings and the book value of equity even after controlling for difference in accounting method and in accounting standard that used by upstream companies. Therefore we can conclude that the fundamental variables can be an instrument in predicting the value of equity at upstream oil and gas industry. [Yogyakarta] : Universitas Gadjah Mada 2014 Thesis NonPeerReviewed , RADITYA HARI SAKSANA and , Fu�ad Rakhman, M.Sc., Ph.D. (2014) ANALISIS RELEVANSI NILAI VARIABEL FUNDAMENTAL PADA PERUSAHAAN E&P MIGAS DI KAWASAN ASIA. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=71704 |
| spellingShingle | ETD , RADITYA HARI SAKSANA , Fu�ad Rakhman, M.Sc., Ph.D. ANALISIS RELEVANSI NILAI VARIABEL FUNDAMENTAL PADA PERUSAHAAN E&P MIGAS DI KAWASAN ASIA |
| title | ANALISIS RELEVANSI NILAI VARIABEL FUNDAMENTAL
PADA PERUSAHAAN E&P MIGAS DI KAWASAN ASIA |
| title_full | ANALISIS RELEVANSI NILAI VARIABEL FUNDAMENTAL
PADA PERUSAHAAN E&P MIGAS DI KAWASAN ASIA |
| title_fullStr | ANALISIS RELEVANSI NILAI VARIABEL FUNDAMENTAL
PADA PERUSAHAAN E&P MIGAS DI KAWASAN ASIA |
| title_full_unstemmed | ANALISIS RELEVANSI NILAI VARIABEL FUNDAMENTAL
PADA PERUSAHAAN E&P MIGAS DI KAWASAN ASIA |
| title_short | ANALISIS RELEVANSI NILAI VARIABEL FUNDAMENTAL
PADA PERUSAHAAN E&P MIGAS DI KAWASAN ASIA |
| title_sort | analisis relevansi nilai variabel fundamental pada perusahaan e p migas di kawasan asia |
| topic | ETD |
| work_keys_str_mv | AT radityaharisaksana analisisrelevansinilaivariabelfundamentalpadaperusahaanepmigasdikawasanasia AT fuaadrakhmanmscphd analisisrelevansinilaivariabelfundamentalpadaperusahaanepmigasdikawasanasia |