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UI - Skripsi Membership :: Kembali

Relevansi risiko pengukuran laba bersih laba komprehensif dan laba nilai wajar studi pada Bank Bank yang terdaftar di bursa efek Indonesia = risk relevance of net income comprehensive income and fair value income a study on Banks listed in Indonesian stock exchange / Muhammad Alfian Rosyadi

(Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014)

 Abstrak

[Penelitian ini menguji relevansi risiko atas tiga model pengukuran laba yaitu net
income, comprehensive income dan full fair value income bank-bank di Indonesia
tahun 2010-2013. Relevansi diukur melalui hubungan antara volatilitas net
income, volatilitas incremental pada laba komprehensif serta volatilitas
incremental pada laba nilai wajar (full fair value income) terhadap harga saham,
tingkat return harga saham dan volatilitas harga saham. Hasil penelitian
menemukan bahwa volatilitas incremental pada laba komprehensif serta volatilitas
incremental pada laba nilai wajar (full fair value income) berhubungan signifikan
terhadap harga saham, tingkat return harga saham serta volatilitas harga saham.
Hal ini mengimplikasikan bahwa pengungkapan nilai wajar atas aset dan liabilitas
keuangan dipakai oleh investor dalam rangka mengambil keputusan bisnis
sehingga sebaiknya informasi atas nilai wajar aset dan liabilitas keuangan
dimasukan menjadi komponen dalam laporan laba rugi tidak hanya dicantumkan
dalam catatan atas laporan keuangan., The objective of this study is to examine the risk relevance of three models of
income measurement: net income, comprehensive income and the full fair value
income on banks in Indonesia for 2010-2013. Relevance is measured by the
relationship between the volatility of net income, incremental volatility of
comprehensive income and incremental volatility of full fair value of income to
stock prices, stock prices return and stock price volatility. The results of this
research explains that incremental volatility of comprehensive income and
incremental volatility of full fair value income are significant to stock prices,
stock prices return and the stock price volatility. It is implied that the fair value
disclosure of financial assets and liabilities is used by investors in their business
analysis, therefore the information of the fair value of financial assets and
liabilities should be made into income statement and not be disclosed only in
notes to the financial statements.]

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 Metadata

Jenis Koleksi : UI - Skripsi Membership
No. Panggil : S58323
Program Studi :
Penerbitan : [Place of publication not identified]: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014
Bahasa : ind
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : unmediated ; computer
Tipe Carrier : volume ; online resource
Deskripsi Fisik : xiii, 58 pages : illustration ; 28 cm + appendix
Naskah Ringkas :
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 3
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No. Panggil No. Barkod Ketersediaan
S58323 TERSEDIA
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