Jurnal Akuntansi Kontemporer
Vol. 1 No. 1 (2009)

PENGARUH KUALITAS LABA TERHADAP NILAI PERUSAHAAN

Siallagan, Hamonangan (Unknown)

Article Info

Publish Date
19 Jul 2009

Abstract

The purpose of this research is to investigate and give empirical evidence of the effect of earnings quality onfirm value. The proposed hypotheses is earnings quality positively influence value of the firm. To test alternative hypotheses, this research used manufacturing listed on Jakarta Exchange Stock which issue financial statement. PW]Josive sampling is usedfor data collection with 74 manufacturing sample and observation sum 197. The result indicales that earnings quality influence the value of the firm. The earnings quality of pro x)' stated by Sloan (1996), Chan et al. (2001) and Warfield et al. (1995) is discretionary accruals.

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Journal Info
Jurnal Akuntansi Kontemporer
Website

Abbrev

JAKO

Publisher

Universitas Katolik Widya Mandala Surabaya

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Kotemporer, p-ISSN 2085-1189 e-ISSN 2685-9971, published by Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University, contains the original of research paper. It covers the results of research following topics: financial accounting, management ...