RELEVANSI LABA AKUNTANSI DAN NILAI BUKU TERHADAP HARGA SAHAM DENGAN MODERASI CORPORATE GOVERNANCE PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2010 – 2012
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Keywords:
corporate governance, value relevance
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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References
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Ghozali, I. 2011. Aplikasi Analisis Multivariate Dengan Program SPSS. Semarang : Badan Penerbit Universitas Diponegoro
Habib, Ahsan dan Istiaq Azim. 2008. Corporate Governance and The Value-Relevance of Accounting Information : Evidence From Australia. Accounting Research Journal. Vol. 21, Iss : 2, pp. 167 – 194.
Reeve, James M., Carl S. Warren, dan Jonathan E. Duchac. 2012. Principles of Accounting 24th edition. Australia : South Western.
Jogiyanto H. M. 2007. Metodologi Penelitian Bisnis : Salah Kaprah dan Pengalaman – Pengalaman. Yogyakarta : BPFE.
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Badan Pengawas Keuangan dan Pembangunan tentang Good Corporate Governance. http://www.bpkp.go.id/dan/konten/299/Good-Corporate.bpkp
Barth, Mary E., William H. Beaver, dan Wayne R. Landsman. 1998. Relative Valuation Roles of Equity Book Value and Net Income as a Function of Financial Health. Journal of Accounting and Economics. Vol. 25, pp. 1 – 34.
Bursa Efek Indonesia. 2014. Peraturan Nomor I-A tentang Pencatatan Saham dan Efek Bersifat Ekuitas Selain Saham yang Diterbitkan oleh Perusahaan Tercatat.
Cheng, Shijun. 2008. Board Size and The Variability of Corporate Performance. Jornal of Financial Economics. Vol. 87, pp. 157 – 176.
Collins, Daniel W., Edward L. Maydew, dan Ira S. Weiss. 1997. Changes in the Value – Relevance of Earnings and Book Values Over the Past Forty Years. Journal of Accounting and Economics. Vol. 24, pp. 39 – 67.
Dimitropoulos, Panagiotis E. dan Dimitrios Asteriou. 2010. The Effect of Board Composition on the Informativeness and Quality of Annual Earnings: Empirical Evidence From Greece. Research in International Business and Finance. Vol. 24, pp. 190 – 205.
Efferin,Sujoko, Stevanus Hadi Darmadji, dan Yuliawati Tan. 2008. Metode Penelitian Akuntansi : Mengungkap Fenomena dengan Pendekatan Kuantitatif dan Kualitatif. Yogyakarta: Graha Ilmu.
Febrianto, Rahmat dan Widiastuty, Erna. 2006. Tiga Angka Laba Akuntansi:Mana yang Lebih Bermakna bagi Investor? Jurnal Riset Akuntansi Indonesia. Vol. 9, No. 2, Hal. 200 – 215.
Fiador, Vera Ogeh. 2013. Corporate Governance and Value Relevance of Financial Information : Evidence From The Ghana Stock Exchange. Emerald Group Publishing. Vol. 13, No. 2, pp. 208 – 217.
Financial Accounting Standards Board. 2008. Statement of Financial Accounting Concepts No. 2.
Friday, Paquita Y.Davis., Li Li Eng, dan Chao Shin Liu. 2006. The Effects of the Asian Crisis, Corporate Governance and Accounting System on the Valuation of Book Value and Earnings. The International Journal of Accounting. Vol. 41, pp. 22 – 40.
Ghozali, I. 2011. Aplikasi Analisis Multivariate Dengan Program SPSS. Semarang : Badan Penerbit Universitas Diponegoro
Habib, Ahsan dan Istiaq Azim. 2008. Corporate Governance and The Value-Relevance of Accounting Information : Evidence From Australia. Accounting Research Journal. Vol. 21, Iss : 2, pp. 167 – 194.
Reeve, James M., Carl S. Warren, dan Jonathan E. Duchac. 2012. Principles of Accounting 24th edition. Australia : South Western.
Jogiyanto H. M. 2007. Metodologi Penelitian Bisnis : Salah Kaprah dan Pengalaman – Pengalaman. Yogyakarta : BPFE.
Kadri, Mohd Halim, Rozainun Abdul Aziz, dan Muhd Kamil Ibrahim. 2009. Value Relevance of Book Value and Earnings : Evidence From Two Different Financial Reporting Regimes. Journal of Financial Reporting and Accounting. Vol. 7, Iss : 1, pp. 1 – 16.
Published
2014-09-01
Section
Bidang Akuntansi (AK)
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