HUBUNGAN INFORMASI LAPORAN KEUANGAN DENGAN PERUBAHAN PRICING OF EARNING



Hwihanus Hwihanus(1*), NUR INDRIANTORO(2)

(1) Universitas 17 Agustus 1945
(2) Universitas Gadjah Mada
(*) Corresponding Author

Abstract


Tujuan studi ini untuk menguji seberapa besar hubungan informasi
laporan keuangan dalam memprediksi perubahan earning dimasa datang. Data yang digunakan dalam penelitian ini adalah informasi laporan keuangan perusahaan manufaktur pada tahun 1995 dan 1996. Untuk pengujian dalam mempresiksi digunakan analisis regresi dan model logit.
Hasil pengujian menunjukkan bahwa informasi laporan keuangan
khususnya deviden per lembar saham, laba per lembar saham dan harga saham tidak bermanfaat untuk memprediksi earning lebih darisatu tahun ke depan.

Keywords


Informasi, Laporan Keuangan, Pricing, Earning

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References

Banker, Rajiv D. et al, The Accounting Review, Complementary of Prior Accounting Information: The Case of Stock Dividend Announcements, Vol 68, No. 1, January 1993, pp. 28-47, USA, 1993. Brown, Lawrence and Jerry C. Y. Han., The Accounting Review, The Impact of Annual Earnings Announcements on Convergence of Beliefs, Volume 67, No. 4, October 1992, pp. 862-875, USA, 1992. ECFIN, Indonesian Capital Market Directory 19%, Institute for Economic and Financial Research, Seventh Edition, Jakarta Stock Exchange, Jakarta, 1996. Ikatan Akuntan Indonesia, Standar Akuntansi Keuangan, Buku Satu, Penerbit Salemba Empat, Jakarta, 1995. in The Components of Earnings, Vol. 24, 1986, pp. 37-64. Penman, Stephen H., The Accounting Review, Financial Statement Information and The Pricing of Earnings Changes, Volume 67, No. 3 July 1992, pp. 563-577, USA, 1992. Riyanto, Bambang., Sapta Warsa Pasar Modal, Perkembangan dan Hambatannya, Info Bank 58, Oktober, 1984. Warfield, Terry D. and John J. Wild., The Accounting Review, Accounting Recognition and The Relevance of Earnings as an Explanatory Variable for Returns,_Volume 67, No. 4 Oktober 1992, pp. 821-842, USA, 1992.




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