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All Journal AKUNTABILITAS Biologi Edukasi : Jurnal Ilmiah Pendidikan Biologi The Indonesian Journal of Accounting Research Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Trisakti Journal of Accounting Research, Organization and Economics (JAROE) J-ISCAN : Journal of Islamic Accounting Research
Linda Linda
Universitas Syiah Kuala
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Social Sciences

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Journal : The Indonesian Journal of Accounting Research

 1 
Hubungan Laba Akuntansi, Nilai Buku, dan Total Arus Kas dengan Market Value: Studi Akuntansi Relevansi Nilai linda linda; fazli syam bz.
The Indonesian Journal of Accounting Research Vol 8, No 3 (2005): JRAI September 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.144

Abstract

The objective of this study is to prove value-relevance of earnings, book value and total cash flows compared to other information that are used by investors in decision making, in stressing on the price model and the return model. Although their theoretical foundations are the same, the results obtained using these two models are sometimes inconsistent. In some research contexts the combined  use of both price and return models may be useful for the purpose of assessing the accounting information usefulness in equity valuation.The sample cover 58 companies which are selected by using stratified random sampling method for non financial companies populations (except infrastructure, utility, transportation sector and trading, service, investment sector). Those selected companies announced their financial statement between January 1st – July 31st in 1997 to 2002.Based on the price model, the study shows that value-relevance from accounting information variables have significant moderate and stable level of correlation during observation, so its variable may explain the investors expectation in the future. Based on the return model,it shows that the decreasing of value-relevance of accounting information variables have been observed, but they have been not significant. This fact that the variables have been anticipated by the market before information announced.
Co-Authors Adnan Adnan Fazli Syam BZ Gamal Batara Hafnati Rahmatan Ismaulina, Ismaulina Lilis Maryasih Maya Febrianty Lautania Maya Febriyanty Lautania Muhammad Randa Maulid Nita Erika Ariani Nurhalis Nurhalis Raida Fuadi Said Aulia Muhajir Syarifah Rahmawati Al Haddad Wardiah Wardiah Wida Fadhlia Yulia Fitri