PENGARUH KUALITAS LABA TERHADAP KINERJA PASAR DAN KINERJA KEUANGAN PERUSAHAAN CREDIT AGENCIES DAN SECURITIES YANG TERDAFTAR DI BURSA EFEK INDONESIA
Daftar Isi:
- This study aims to examine the influence of profit quality of the performance of the market and financial performance on corporate securities and credit agencies period 2005-2011. Quality of earnings as an independent variable was measured by using indicators of persistence of profit and earnings predictability. The dependent variable is the performance of the market as measured by using four indicators, namely Price Earning Ratio, Price-to-Book Value, Dividend per Share and the Dividend Yield. Financial performance as well as the dependent variables that are measured using six indicators of Debt to equity, Operating Profit Margin, Net Profit Margin, Total asset Turnover, ROI and ROE. Hypothesis testing in this study using Partial Least Square with inner and models. The results of this research is no return on influence the quality of the performance of the market and there is the influence of the quality of earnings on financial performance. Key word : earning quality, financial performance and market performance