Pengaruh Informasi Fundamental dan Kebijakan Moneter Terhadap Earnings dan Prediksi Earnings  

Oleh:

Anik, Sri

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Auditing Indonesia vol. 12 no. 2 (Dec. 2008), page 99-115.
Topik: Earnings; Forcast earnings; Fundamental information; Monetary policy.

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA70.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

The objective of this research is to make a test of the implication of fundamental information (accounting and market information) and monetary policy effect toward earnings and future earnings forcasts in go public manufacture corporate. The research variables examined in this study are: fundamental information (accounting information measured by LINV, LAR, LGM and market information measured by LDY), monetary policy measured by DEC, DECO, DINF, earnings (CHGPEPS) and earnings forcast (FCHGPEPS). The samples in this research are go public manufacture corporate during 1995-2004 that is 36 manufacture corporate, analysis method used by intervening variable regression test. Based on the research result, the intervening variables regression test show that only DEC variable (as ones of indicator from monetary policy) impact on direct and indirect toward earnings forcasts. Standardized beta value DEC variable is 0,577, it's meant DEC (tingkat suku bunga) impact on CHGPEPS. DEC as dummy variable means earnings manufacture corporate if central Bank of Indonesia decrease interest before earnings first year until earnings last year more than 57,7% increase interest rate before earnings first year. Fundamental information as a accounting information and market information impack on earnings but not significance. Result of test show just H2 impact on monetary policy toward earnings are received.

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