Jurnal Akuntansi Bisnis
Vol 13, No 25 (2014)

EARNING PER SHARE, BOOK VALUE EQUITY, DAN CASH FLOW OPERATION PADA BUY HOLD ABNORMAL RETURN PRIMARY TREND SAHAM LQ-45 (PERIODE 2010-2012)

Sitinjak, Elizabeth Lucky Maretha ( Dosen Akuntansi Universitas Katolik Soegijapranata Semarang)
Warastuti, Yusni ( Dosen Akuntansi Universitas Katolik Soegijapranata Semarang)
Sulistyanto, Heribertus Sri ( Dosen Akuntansi Universitas Katolik Soegijapranata Semarang)

Article Info

Publish Date
08 Jan 2016

Abstract

The purpose of this study was to investigate the value relevance of accounting information (EPS, BVE, and CFO) against the decision of buying and holding stocks (buy and hold). This study uses regression model with abnormal return (BHAR) to see the value relevance of accounting information on the behavior of buying, selling and holding shares in the Indonesian Capital Market. Sample of companies used in this study, the LQ- 45 firms over three years (2010-2012). The study also looked phases that exist in the primary trend (accumulation phase, a public participation phase, the phase distribution). The results of this study, showing the value relevance of accounting information in the EPS trend of public participation phase.

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Journal Info
Jurnal Akuntansi Bisnis
Website

Abbrev

jab

Publisher

Universitas Katolik Soegijapranata

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis (JAB) merupakan media ilmiah yang diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Katolik Soegijapranata sebagai wadah para peneliti untuk mempublikasi karya ilmiah. Jurnal ini terbit dua kali dalam satu tahun yaitu pada bulan Maret dan ...