Jurnal Akuntansi dan Sistem Teknologi Informasi
Vol 12, No 2 (2016): Akuntansi dan Sistem Teknologi Informasi

ANALSIS FAKTOR YANG BERPENGARUH DALAM MEMPREDIKSI LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2014

Djoko Kristianto, Anton Susanto, Fadjar Harimurti & (Unknown)



Article Info

Publish Date
09 Sep 2016

Abstract

This research aims to analyse the effect of changes in profit, changes in receivable, changes in inventories, changes in administrative costs and sales, and changes in gross profit margin in predicting earnings companies listed on the Indonesia Stock Exchange in 2011-2014. Sample taken using purposive sampling method, with a sample of 46 of the 141 companies listed on the Indonesia Stock Exchange in 2011-2014 period. Methods of data analysis using multiple regression analysis. The results of research shows that the changesin profit has positive and signifikan influence on changes in future earnings, changes in receivable, changes in inventories, changes in administrative costs and sales, and changes in gross profit margin hasnot effect on changes in future earningsKeywords: financial statements, financial information, predicting earnings

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, ...