AKRUAL: Jurnal Akuntansi
Vol 1, No 2: AKRUAL: Jurnal Akuntansi (April 2010)

Prediksi Harga Saham Menggunakan Model Valuasi Teori Surplus Bersih Berdasarkan Pendekatan Ohlson

Yuliarini, Sarah (Unknown)



Article Info

Publish Date
14 Apr 2010

Abstract

AbstractThe aim of empirical research is continouing study about clean-surplus theory contributed to valuing firm that listed  in Indonesian capital marked. Ohlson (1995) had resolved final counts by assuming that abnormal earning have a regressing time could be counted based on accounting data. The result have to be correlated with marked capitalized. Regression tested refer to positive correlation and significant with marked valued. Valuation adopted Ohlson (1995) count about 130%, when it could be in post of global monetary crisis, above of marked value differ with prior result. In summary, Ohlson model valuation can be adopted in Indonesia confidently.

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Journal Info

Abbrev

aj

Publisher

Subject

Economics, Econometrics & Finance

Description

AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal ...