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Pengaruh interaksi perataan laba dan keinformatifan laba masa depan terhadap imbal hasil saham dengan ketidakpastian lingkungan sebagai variabel pemoderasi = The effect of interaction between income smoothing and future earning informativeness on stock return with environmental unceratinty as moderating variable

Tjew Chintiya Felisia; Evony Silvino Violita, supervisor; Ratna Wardhani, examiner; Fitriany, examiner ([Publisher not identified] , 2016)

 Abstrak

[ ABSTRAK
Ketidakpastian lingkungan menyebabkan adanya variabilitas dalam laba yang
dilaporkan perusahaan, dan menyebabkan adanya asimetri informasi antara
manajer dan pemegang saham. Adanya hal tesebut membuat manajemen
melakukan perataan laba untuk meningkatkan keinformatifan laba. Penelitian ini
akan menguji apakah interaksi antara perataan laba dengan keinformatifan laba
masa depan berpengaruh positif terhadap imbal hasil saham dan bagaimana bila
interaksi tersebut terjadi pada perusahaan yang beroperasi pada lingkungan yang
tidak pasti.
Penelitian ini menggunakan sampel 169 perusahaan publik yang tercatat di BEI,
kecuali perusahaan keuangan, selama periode 2000-2014. Hasil penelitian ini
menunjukkan bahwa interaksi antara perataan laba dengan keinformatifan laba
masa depan berpengaruh negatif terhadap imbal hasil saham, yang artinya
manajemen melakukan perataan laba dengan motif garbling. Ketika perusahaan
beroperasi pada lingkungan yang tidak pasti, hubungan negatif antara interaksi
antara perataan laba dengan keinformatifan laba masa depan dengan imbal hasil
saham semakin kuat.

ABSTRACT
Environmental uncertainty induces variability in an organization's reported
earning and caused information asymmetry between management and
shareholders. This makes management have an incentive to improve earning
informativeness to reduce information asymmtery. This study examine whether the
interaction between income smoothing and future earning informativeness have
positive effect on stock returns and how this interaction occur when the
companies operating in an unceratin environment.
This study used sampels of 169 public compnay listed on Indonesian Stock
Exchange, exclude financial sector company, during the periods 2000-2014. The
results indicates that the interaction between income smoothing with future
earning informativeness negatively affect stock returns, which means management
does this by garbling motif. When the company operates in an uncertain
environment, the negative realtionship between interaction of income smoothing
and future earning informativeness is stronger., Environmental uncertainty induces variability in an organization?s reported
earning and caused information asymmetry between management and
shareholders. This makes management have an incentive to improve earning
informativeness to reduce information asymmtery. This study examine whether the
interaction between income smoothing and future earning informativeness have
positive effect on stock returns and how this interaction occur when the
companies operating in an unceratin environment.
This study used sampels of 169 public compnay listed on Indonesian Stock
Exchange, exclude financial sector company, during the periods 2000-2014. The
results indicates that the interaction between income smoothing with future
earning informativeness negatively affect stock returns, which means management
does this by garbling motif. When the company operates in an uncertain
environment, the negative realtionship between interaction of income smoothing
and future earning informativeness is stronger.]

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 Metadata

No. Panggil : S62348
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Entri tambahan-Nama badan :
Subjek :
Penerbitan : [Place of publication not identified]: [Publisher not identified], 2016
Program Studi :
Bahasa : ind
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : unmediated ; computer
Tipe Carrier : volume ; online resource
Deskripsi Fisik : xiv, 91 pages : illustration ; 29 cm
Naskah Ringkas :
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan Lantai 3
  • Ketersediaan
  • Ulasan
No. Panggil No. Barkod Ketersediaan
S62348 14-17-297239702 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20421843