PENGARUH PREDIKTABILITAS LABA TERHADAP KINERJA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2004-2010

FETRIANA, SHERLY (2013) PENGARUH PREDIKTABILITAS LABA TERHADAP KINERJA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2004-2010. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Earnings quality is important in predicting future earnings for the company and for investors in predicting stock returns for the investment decisions, where earnings quality can affect the performance of the company as it shows the actual profit. This study aims to examine the influence of predictability of earnings on the performance of manufacturing firms listed on the Indonesia Stock Exchange. The variables used in this study is the independent variable is predictability of income, the dependent variable is firm performance measured by Tobin’s Q as the market performance of the company and ROA as the company's operational performance, control variable using a leverage ratios and sales growth. The selection of the sample using purposive sampling, the final sample studied in this research sample of 100 manufacturing companies the period 2004 to 2010. The technique used for descriptive analysis one way ANOVA and hypothesis testing techniques using linear regression. Results of linear regression showed no effect on predictability of earnings toward corporate performance measured the market performance of companies, Tobin’s Q is significant with results 0.323 above 0.05, while the results do not support the theory, while result of linear regression showed effect on predictability of earnings toward corporate performance to the measurement of operational performance company's, ROA is significant with results 0.000 lower than 0.05 to support the theory. Keywords : Earning Predictability, Tobin’s Q, ROA, Leverage, Sales Growth.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: ULFA KURNIA SARI
Date Deposited: 13 Apr 2017 04:02
Last Modified: 13 Apr 2017 04:02
URI: http://eprints.perbanas.ac.id/id/eprint/783

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