Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya
Eva Christina Rosari
Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
Education

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
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
CALYPTRA Vol. 3 No. 2 (2015): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.574 KB)

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.
Co-Authors