International Conference on Law, Business and Governance (ICon-LBG)
2016: 3th IConLBG

DIFFERENCES STOCK RETURN BETWEEN COMPANY WHICH HAS HIGH ACCOUNTING CONSERVATISM LEVEL AND LOW ACCOUNTING LEVEL TO COMPANY REGISTERED AT STOCK EXCHANGE OF INDONESIA PERIOD 2010-2014

Haninun HANINUN (Bandar Lampung University)
Angrita Denziana (Bandar Lampung University)
Hepiana Patmarina (Bandar Lampung University)
Theresia Aprilliani (Bandar Lampung University)



Article Info

Publish Date
21 May 2016

Abstract

This research has aims to analyze difference stocks return toward company with high conservatism level and low to company that is registered at Stock Exchange of Indonesia (BEI) period year 2010-2014. Hhypothesis that is submitted is including difference stock return between company with high accounting conservatism level and low. Sample in this research is company LQ45 that is registered at Stock Exchange of Indonesia (BEI) period year 2010-2014. Sampling technique which is used purposive sampling so it is reached amount sample as much as 155 companies. Data that is used in this research including net profit plus depreciation, cash flow from operational activity, and operational closing price, and stock closing price. Analysis technique for examination hypothesis using average difference test (Independent Sample t-Test). Test Result Independent Sample t-Test showed that is not include difference stock return between companywhich has high conservatism level and low. 

Copyrights © 2016






Journal Info

Abbrev

iconlbg

Publisher

Subject

Law, Crime, Criminology & Criminal Justice

Description

In this proceeding contains papers that get submitted and presented at The International Conference On Law, Business and Governance 2013. Conference organized by the Bandar Lampung University on 22-24 October 2013, held at the graduate campus, Bandar Lampung University (UBL), Lampung, ...