PENGARUH KETEPATAN WAKTU DAN PERSISTENSI LABA TERHADAP KUALITAS INFORMASI PADA LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR

DEWINTA, RANIETAMA (2016) PENGARUH KETEPATAN WAKTU DAN PERSISTENSI LABA TERHADAP KUALITAS INFORMASI PADA LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR. S1 thesis, Universitas Negeri Jakarta.

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Abstract

RANIETAMA DEWINTA. The Influence of Timeliness and Earnings Persistence Towards Quality of Information at Financial Report’s Manufacture Companies. Faculty of Economics State University of Jakarta. 2016. This research aimed to examine the influence of timeliness and earnings persistence towards quality of information at financial report’s manufacture companies. Thus influence proved by response market after financial report publication events which reflected through Cummulative Abonrmal Return. This research used event study method. Data required to measure abnormal return consisting financial report publication date, nett income quarterly report, stock price, and IHSG. The data was obtained from website of Indonesia Stock Exchange (IDX) and Yahoo finance. Samples data of manufacture companies listed in Indonesia Stock Exchange on 20132014. The method which used for sampling is randong sampling. Timeliness measured by timeliness calculation relative with scoring based on financial report publication date. Earnings persistence measured by coefficient from regression of nett income quarterly report. Quality of Information reflected through Cummulative Abnormal Return, abnormal return types which used is average abnormal return (AAR) and the estimation model of expected return which used is market adjusted model. Period specified ranging from t-5 events to t+5 events. The hypothesis result proved that there are positive influence between timeliness and earnings persistence towards quality of information.

Item Type: Thesis (S1)
Additional Information: Pembimbing I:Dr. Mardi M, Si Pembimbing II:Susi Indriani, M.S.Ak
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting)
Divisions: Fakultas Ekonomi > S1 Pendidikan Akuntansi
Depositing User: Ahmad Afandi
Date Deposited: 17 Dec 2017 09:31
Last Modified: 17 Dec 2017 09:31
URI: http://repository.fe.unj.ac.id/id/eprint/1485

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