Pengaruh Ukuran Perusahaan, Laba, dan Nilai Buku terhadap Kinerja Saham: Model Regresi Nonlinier

Noorina Hartati; . Rahmawati

doi:10.20961/jab.v9i1.88

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Pengaruh Ukuran Perusahaan, Laba, dan Nilai Buku terhadap Kinerja Saham: Model Regresi Nonlinier | Hartati | Jurnal Akuntansi dan Bisnis

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Noorina Hartati
Universitas Sebelas Maret Surakarta
Indonesia

. Rahmawati
Universitas Sebelas Maret Surakarta
Indonesia

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Pengaruh Ukuran Perusahaan, Laba, dan Nilai Buku terhadap Kinerja Saham: Model Regresi Nonlinier

Noorina Hartati, . Rahmawati

##article.abstract##

The relationship between stock performance, earnings and book value directly addresses the issue of whether accounting data provide value relevant information. The purposes of this research are to know: (1) existence of nonlinierity relationship between earnings and stock performance, (2) existence of nonlinierity relationship between book value and stock performance, (3) existence of influence of firm size to stock performance. This research uses 40 manufacturing firms listed in Indonesia Stock Exchange, which are selected by using purposive sampling. Those selected firms announced their financial statement during 2001 until 2005. The hypothesis is tested by NLS (Nonlinier Least Square) model regression. The result of this research are consistent with previous research which indicate no nonlinierity relationship between earnings and stock performace, no nonlinierity relationship between book value and stock performace (Rahmawati 2005), but there is influence of firm size to stock performance, by together there are nonlinierity relationship between earnings, book value, and stock performance.

DOI: http://dx.doi.org/10.20961/jab.v9i1.88

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia

JAB on http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

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