Kinerja Akuntansi dan Kinerja Pasar Modal pada Perusahaan dalam Jakarta Islamic Index
| Main Authors: | Sinarti, Sinarti, Na'im, Ainun |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Pusat Penelitain dan Pengabdian Masyarakat Politeknik Negeri Batam
, 2012
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| Online Access: |
http://jurnal.polibatam.ac.id/index.php/JI/article/view/223 http://jurnal.polibatam.ac.id/index.php/JI/article/view/223/212 |
Daftar Isi:
- The objective of this research is to give empirical evidence about two propositions: first is the positive relationship between accounting-based performance (ROE, ROA, ROS, and EVA) and market based performance (Sharpe Measure and Treynor Measure), and second is the negative relationship between financial leverage with accounting-based performance (ROE, ROA, ROS, and EVA) and market-based performance (Sharpe Measure and Treynor Measure). The results of the research show that there is positive relationship between accounting-based performance measured using ROA and ROS with market-based performance measured using Treynor measure. There is also negative relationship between financial leverage and accounting-based performance measured using ROA, ROS, and EVA. The research cannot support the hypothesis that there is negative relationship between financial leverage and market-based performance.