PUTRA, BIYAN PRADIPTA (2013) HUBUNGAN ANTARA SELISIH KURS DENGAN LABA BERSIH PERUSAHAAN (STUDI EMPIRIS DI BURSA EFEK INDONESIA). Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
One of the accounting information contained in the financial statements is the income difference between the value of currency or exchange rate. Exchange differences still have an influence on firm value. However, the foreign exchange is seen by investors as a consequence of the strategy of the company in managing its finances and manage transactions-transactions, demonstrating a firm grasp of the trends in the international economy. Therefore the fixed exchange gain or loss is considered essential as part of the accounting information disclosed by the company's financial statements. Therefore, the researchers chose the title "Against the Relationship Between Foreign Exchange Earnings Company. The population used in this study are the financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The data used in this study, the data is based on secondary data sources. The data analysis technique used in this study is the correlation test. Based on the test results in the data analysis has been done, then it can be concluded that: foreign exchange has a low but definite relationship to the net income of the company. Keywords: foreign exchange and net profit
Item Type: | Thesis (Undergraduate) |
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Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
Divisions: | Bachelor of Accountancy |
Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
Date Deposited: | 06 Jul 2017 03:04 |
Last Modified: | 06 Jul 2017 03:04 |
URI: | http://eprints.perbanas.ac.id/id/eprint/1612 |
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