RELEVANSI LABA AKUNTANSI DAN NILAI BUKU TERHADAP HARGA SAHAM DENGAN MODERASI CORPORATE GOVERNANCE PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2010 – 2012

  • Eva Christina Rosari Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya

Abstract

This study aims to determine whether corporate governance can moderate the value relevance of accounting earning and book value on stock price. In this study, corporate governance, specifically internal governance, measured by percentage of independent board and board size. While the accounting earning measured by earning per share (EPS) and book value measured by net asset value per share. Regression model used in this study is Ohlson Earnings Model. 


Penelitian ini bertujuan untuk mengetahui apakah corporate governance memoderasi nilai relevansi laba akuntansi dan nilai buku terhadap harga saham. Corporate governance, secara spesifik internal governance, diukur dengan prosentase dewan komisaris independen dan jumlah dewan komisaris perusahaan. Sedangkan laba akuntansi diukur dengan earning per share (EPS) dan nilai buku diukur dengan net asset value per share. Model regresi yang digunakan adalah Ohlson Earnings Model.

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Published
2014-09-01
How to Cite
ROSARI, Eva Christina. RELEVANSI LABA AKUNTANSI DAN NILAI BUKU TERHADAP HARGA SAHAM DENGAN MODERASI CORPORATE GOVERNANCE PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2010 – 2012. CALYPTRA, [S.l.], v. 3, n. 2, p. Hal. 1 - 15, sep. 2014. ISSN 2302-8203. Available at: <http://journal.ubaya.ac.id/index.php/jimus/article/view/1375>. Date accessed: 21 nov. 2018.