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IRWANTO HANDOJO
STIE Trisakti
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : MEDIA BISNIS

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PENGARUH EFEK PERSISTENSI LABA DALAM ANALISIS FUNDAMENTAL GUNA MEMPREDIKSI RETURN SAHAM IRWANTO HANDOJO
Media Bisnis Vol 6 No 2 (2014): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

Quirin and Allen (2000) found that the fundamental analysis to be something very important when corporate profits are transitory and become something less important when the amount of profit the company is permanent. To that end, fundamental analysis to be something very relevant when the condition of the company showed earnings unstable (there is no persistence of earnings). This study continues Quirin and Allen (2000) to see if indeed there is a persistence of earnings effects that need to be considered in the fundamental analysis to predict price (return) shares and whether this effect is consistent in every industry sector to cases in Indonesian capital market. Using data from 34 public companies and analyzed using multiple regression it was found that the persistence of earnings is an important factor that should be included in research on the influence of fundamental factors on share returns and also that the testing of the influence of fundamental factors on share returns should be in the context of long-term.
SEKELUMIT KONSERVATISME AKUNTANSI IRWANTO HANDOJO
Media Bisnis Vol 4 No 2 (2012): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v4i2.1464

Abstract

Konservatisme secara mudah dapat diinterpretasikan sebagai kehati-hatian (prudent) dengan kehati-hatian maka kecenderungan yang ada di dalam laporan adalah pesimisme. Akuntansi tidak lagi mengungkapkan secara tepat true value tapi cenderung menetapkan angka laporan yang lebih rendah dari true valuenya. Pembahasan ini menjadi penting karena saat ini akuntansi mulai menerapkan fair value accounting dalam penentuan nilai dalam akun-akun akuntansi yang dilaporkan, dimana, sesuai dengan salah satu kualitas yang terkandung dari karakteristik faithful representation dalam kualitas fundamental akuntansi yaitu netralitas, maka konservatisme ditengarai tidak menghasilkan nilai yang netral selain kecurigaan bahwa bukan true value yang akhirnya dilaporkan
Co-Authors ASTRID RUDYANTO FLORIAN WULANDARI HADI VASHTI INES