Pengaruh Harga Saham Perusahaan Perataan Laba Dan Non Perataan Laba Serta Perusahaan High Quality Earning Dan Low Quality Earning Pada Industri Konsumsi Di BEI Periode 2005-2009

Paramita, Swasti (2011) Pengaruh Harga Saham Perusahaan Perataan Laba Dan Non Perataan Laba Serta Perusahaan High Quality Earning Dan Low Quality Earning Pada Industri Konsumsi Di BEI Periode 2005-2009. S1 thesis, STIE Indonesia Banking School.

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Abstract

This research explain about relationship between income smoothing, quality earning and firm value. This research is a replicate from Bao and Bao (2004). Object in this research are 2005 – 2009 BEI’s registered consumer industry companies. Result of this research has proven that are no significant differences between smoothers and non smoothers firms against firm value, while quality earning firms has significant and positive influence to the firm value. Quality earning firms has higher firm valuation than non quality earning firms. The third hypothesis in this research combine variable income smoothing and quality earning and divide it into four group: quality earning smoothers, quality earning non smoothers, non quality earnings and non quality earning non smoothers. The result in this test proven that group quality earning non smoothers has the highest firm value than the other groups Keywords: income smoothing, quality earning, firm valuation

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Mrs. Deli Apsa
Date Deposited:	01 Sep 2020 06:23
Last Modified:	18 Jul 2024 01:39
URI:	http://repository.ibs.ac.id/id/eprint/1179

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