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All Journal Infestasi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Online Insan Akuntan Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Ilmu Komputer dan Bisnis Syntax Idea Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences PENGARUH SISTEM KEUANGAN DAN KEBIJAKAN MONETER TERHADAP PERTUMBUHAN EKONOMI PADA ERA ORDE BARU DALAM PERSPEKTIF EKONOMI ISLAM Jurnal Pengabdian kepada Masyarakat Jurnal Administrasi Kantor Journal of International Conference Proceedings Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research
CARMEL MEIDEN
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Infestasi

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MODERASI DEFERRED TAX EXPENSE ATAS RELEVANSI NILAI LABA DAN BUKU EKUITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2008-2010 Ni Putu Eka Widiastuti; Carmel Meiden
InFestasi Vol 8, No 1 (2012): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i1.1251

Abstract

Accounting research has taken a keen interest in the relation between companies’ share price and the two summary accounting measures, namely earning and equity book value. In this study, we use deferred tax expense as moderating variable to explore the correlation between stock price, earning and equity book value.The purpose of this study is to determine the level of influence earning information and equity book value to share price and to know whether the deferred tax expense (DTE) which is a moderating variable to strengthen or weaken the relationship between earning information and equity book value to the price of shares in companies listed in Indonesia Stock Exchange. The population in this study is manufacturing companies listed in Indonesia Stock Exchange 134 companies in 2008-2010. The results of this study indicate that the variable earning information has positive correlation on stock prices. Meanwhile, there is negative correlation between equity book value and stock prices. Further research also showed that DTE as a moderating variable weaken the relationships between earning information and equity book value and the stock price.
Co-Authors Aldrin Winata Anastasya Arasy Angelina Angelina Arshinta Chandra Putri Celine Alexandra Dwita Maya Puspitasari Erviana Roza Kusuma Hanif Ismail Haposan Theodorus Lieany Lieany Lilianda Susilo Marcellina Valencia Margaretha Lionardi Matius Abraham Ni Putu Eka Widiastuti Nishnurtia Razak Novia Angela Nunung Nuryani ODELIA LAURENCIA Paulus Yusuf Mamamoba Prima Apriwenni Rahmat Arafat Nasution Rendi Aprianto Rizka Alfian Rinaldi Sanchian Jennefer Sintong M Harahap Sugi Suhartono Tania Martina Chika Tania Monica Mardji Theresia Renata Tri Sudjadmiko Winata William Lim Yosef Dema