Tiga Angka Laba Akuntasi : Mana yang Lebih Bermakna Bagi Investor ?  

Oleh:

Febrianto, Rahmat

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 9 no. 2 (Mei 2006), page 200-215.
Topik: AKUNTANSI; earnings number; gross profit; operating profit; net profit; share price

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.5 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

When a researhcer wants to test the relationship between accounting income number and share price, he / she (naturaylly) will use operating income or net income numbers. The earlier is chosen because this number is operative, can be "traced" to income, while the later is chosen because its close relationship with investor-since it will be paid as dividend. This research tries to prove whether these two income numbers have better quality, compared to the third income number, gross profit. The results show that gross profit number has the best quality and statistically significant in all windows used.

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