Layanan journal yang disediakan oleh Perpustakaan Universitas Gunadarma
| Judul Artikel | : | PENGARUH INFORMASI KEUANGAN (BOOK VALUE DAN EARNING PER SHARE) TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN |
|---|---|---|
| Judul Terbitan | : | AKUNTANSI DAN TEKNOLOGI INFORMASI |
| ISSN | : | 1412-5994 |
| Bahasa | : | IND |
| Tempat Terbit | : | Surabaya |
| Tahun | : | 0000 |
| Volume | : | Vol. 6 Issue 2 0000 |
| Penerbit | : | Jurusan Akuntansi Universitas Surabaya |
| Frekuensi Penerbitan | : | 2x 1 tahun |
| Penulis | : | Yenny Sugiarti dan Suyanto |
| Abstraksi | : | This study examines the relationship between financial information and the value of companies in the banking sector in Indonesia. The purpose of this study is twofold, to suggest a panel data analysis in overcome the shortcoming in cross-sectional or time¬series data in accounting researches as well as to contribute to the discussion of the impacts of financial indicators on stock prices. Using panel data of 21 banks in the period of 2001-2005 and the theoretical model suggested by Ohlson (1995), this study finds that the book value has a positive and significant impact on the stock price in the banking sector in Indonesia. However, the evidence from [lXed effect models and a random effect model show positive but insignificant impacts of earning per share on stock prices. Fixed effect models provide information about the company-specific characteristics and the time dynamics. Two banks have differences in intercepts and slopes compare to the mean value, and in the year of 2005 there was a shock in the average value of earning per share. |
| Kata Kunci | : | panel data; book value; earning per share; stock price |
| Lokasi | : | P79 |
| Terakreditasi | : | belum |