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Detail
BukuPengaruh Earning Response Coefficien (ERC) dan Praktik Perataan Laba (PPL) Sebagai Variable Interaksi Terhadap Perubahan Harga Saham
Bibliografi
Author: NUGROHO, RONY ABDITYO ; Sugioko, Sofian (Advisor)
Topik: Eckel index; ERC; Earning Response Coefficient; Income Smoothing; Stock Price Movement; Earning Response Coefficient; Perataan Laba; Perubahan Harga Saham
Bahasa: (ID )    
Penerbit: Program Studi Magister Manajemen Sekolah Pascasarjana Universitas Katolik Indonesia Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2011    
Jenis: Theses - Master Thesis
Fulltext: Rony Abdityo Nugroho's Master Theses.pdf (4.44MB; 84 download)
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: MM-583
    • Non-tandon: tidak ada
    • Tandon: 1
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Abstract
The objective of this study is to analyze the effect of ERC on stock price movement. This study also analyze the effect of income smoothing which used by a company on the affecting relationship of ERC and stock price movement of a company. This study use stock price movement as the dependent variable. On the other side ERC and income smoothing are used as the independent variable. To analyze the effect of income smoothing which used by a company on the affecting relationship of ERC and stock price movement of a company, an interaction regression coefficient variable of ERC. PPL is used. The population which used in this study is all non finance go public company which registered in BEl on 2009. Sampling method which is used is non probability sampling by using purposive sampling technique. From the sampling method used have resulted 26 company as samples of this study which classified on seven classification. The result of this study indicates that ERC affect stock price movement positively. This study also indicates that income smoothing affect the affecting relationship between ERC and stock price movement negatively. It means income smoothing have a negative relationship with ERC.
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