KANDUNGAN INFORMASI BEBAN KARYAWAN DALAM MEMPREDIKSI LABA MASA DEPAN DAN RETUN SAHAM

Rizki, Marsi Fella and Eddy, Suranta and Madani, Hatta (2016) KANDUNGAN INFORMASI BEBAN KARYAWAN DALAM MEMPREDIKSI LABA MASA DEPAN DAN RETUN SAHAM. In: KONFERENSI ILMIAH AKUNTANSI III, 10-11 Maret 2016, Jakarta.

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Abstract

The aim of this study was to test the employee expenses to increase the earnings predict information content and value relevance in explaining stock returns. The study sample consisted of 74 manufacturing companies listed on the Indonesia Stock Exchange, data collection using purposive sampling method. Earnings used in this test is the gross profit, operating income, earnings before taxes, net income and comprehensive income for the periods of observation in 2010, 2011, and 2012. For testing stock returns, stock returns used are stock returns fifteen months after the financial reporting fiscal year, the period of observation in 2011 and 2012. The results areemployee expenses can increase earnings predict and relevance value to explain the stock returns. Result of the study is consistance with Schiemann and Guenther (2013) research, that the employee expenses are able to increase the earnings predict and relevance value.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economy > Department of Accounting
Depositing User: 161 Septi Septi
Date Deposited: 18 Jul 2018 04:55
Last Modified: 18 Jul 2018 04:55
URI: http://repository.unib.ac.id/id/eprint/16888

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