PENGARUH TINGKAT KETAATAN PENGUNGKAPAN WAJIB TINGKAT LABA AKUNTANSI DAN SUKU BUNGATERHADAP HARGA SAHAM (SURVEI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)

Main Author: PUARADA, ASRININGTIAS
Format: Thesis NonPeerReviewed
Terbitan: , 2014
Subjects:
Online Access: http://eprints.umm.ac.id/15009/
Daftar Isi:
  • This study is, associative study "Effect of Mandatory Disclosure Compliance, Accounting and Income Level Rate Share Price (Survey Manufacturing Company Registered In Indonesia Stock Exchange)" is research aimed to analyze the relationship only between a variable and the other variables. This relationship can be a regular relationship (correlation), and a causal relationship. The scope of this study is a manufacturing company going public and listed on the Indonesia Stock Exchange (IDX). Types and sources of data in this study using secondary data is data obtained from other parties in the form of annual reports obtained from the publications listed on the Stock Exchange in the period 2010-2012. While the population of this study is manufacturing companies listed on the Stock Exchange as many as 134 companies. While the samples were taken by purposive sampling and proportional random sampling, which of the four who entered the manufacturing sector is taken smaller than the companies that publish financial statements (random sampling) of the population. The samples used were 45 manufacturing companies listed on the Stock Exchange, with observations between 2010-2012. Sectors are manufacturing companies, namely the Basic Industry and Chemicals, Miscellaneous Industrial and Consumer Goods Industries. Based on the disclosure index checklist must be obtained from the results that the degree of compliance on 45 mandatory revelations manufacturing companies already meet 95% of the maximum score or close to 100% if all the items disclosed sempurna.Secara outline, the variables used in this study the simultaneous effect on stock prices. Based on the partial test, noting that the two independent variables, namely NPM and ROA which has a significant influence on stock prices, the companies listed in Indonesia Stock Exchange. While the PI and SBI had no significant effect on stock prices.