Hutabarat, Putri Mariana (2013) ANALISIS PENGARUH INFORMASI AKUNTANSI TERHADAP RETURN SAHAM DENGAN KOMISARIS INDEPENDEN DAN KOMITE AUDIT SEBAGAI MODERATING VARIABLE. Undergraduate thesis, UNIMED.
Text
709220048 COVER.pdf - Published Version Download (0B) |
|
Text
709220048 LEMBAR PENGESAHAN.pdf - Published Version Download (0B) |
|
Text
709220048 KATA PENGANTAR.pdf - Published Version Download (0B) |
|
Text
709220048 ABSTRAK.pdf - Published Version Download (0B) |
|
Text
709220048 DAFTAR ISI.pdf - Published Version Download (0B) |
|
Text
709220048 DAFTAR TABEL.pdf - Published Version Download (0B) |
|
Text
709220048 DAFTAR LAMPIRAN.pdf - Published Version Download (0B) |
|
Text
709220048 DAFTAR GAMBAR.pdf - Published Version Download (0B) |
|
Text
709220048 BAB I.pdf - Published Version Download (0B) |
|
Text
709220048 BAB V.pdf - Published Version Download (0B) |
|
Text
709220048 DAFTAR PUSTAKA.pdf - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version Download (0B) |
|
Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version Download (0B) |
|
Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version Download (0B) |
|
Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version Download (0B) |
|
Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version Download (0B) |
|
Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version Download (0B) |
|
Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version Download (0B) |
|
Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version Download (0B) |
|
Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version Download (0B) |
|
Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version Download (0B) |
|
Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version Download (0B) |
Abstract
Penelitian ini menguji pengaruh rasio keuangan, dibatasi pada quick ratio (QR), debt to total asset (DTA), total asset turnover (TAT), return on investment (ROI), dan dividend payout ratio (DPR) terhadap return saham dengan menggunakan komisaris independen dan komite audit sebagai variabel moderasi. Penelitian ini bertujuan untuk mengetahui pengaruh informasi keuangan terhadap return saham dengan komisaris independen dan komite audit sebagai moderating variable pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Sampel dalam penelitian ini adalah 25 perusahaan yang yang dipilih dengan menggunakan metode purposive sampling.Teknik analisa data yang digunakan adalah teknik uji analisis regresi berganda dan uji hipotesis menggunakan uji F secara simultan dengan taraf signifikansi 5%.Penelitian ini memperoleh beberapa bukti empiris yaitu pertama, informasi akuntansi yang diukur menggunakan rasio keuangan memiliki pengaruh signifikan terhadap return saham sehingga rasio keuangan dapat digunakan oleh investor sebagai salah satu indikator dalam melakukan keputusan investasi. Kedua, komisaris independen memiliki peran secara signifikan dalam menentukan besarnya (memoderasi) pengaruh rasio keuangan terhadap return saham sehingga komisaris independen dapat digunakan sebagai pertimbangan investor dalam melakukan keputusan investasi. Ketiga, keberadaan komite audit berpengaruh secara tidak signifikan dalam menentukan besarnya (memoderasi) pengaruh rasio keuangan terhadap return saham sehingga dapat dikatakan komite audit tidak terlalu diperlukan oleh investor dalam melakukan pertimbangan investasi.
Item Type: | Thesis (Undergraduate) | ||||||
---|---|---|---|---|---|---|---|
Contributors: |
|
||||||
Call Number: | 657.45 Hut a | ||||||
Keywords: | Return saham; Informasi akuntansi; Rasio keuangan; Komisaris independen; Komite audit | ||||||
Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD4801 Labor. Work. Working class > HD8038 Professions (General). Professional employees | ||||||
Divisions: | Fakultas Ekonomi > Akuntansi | ||||||
Depositing User: | Mr Fifri Juanda Harahap | ||||||
Date Deposited: | 21 Aug 2016 08:21 | ||||||
URI: | http://digilib.unimed.ac.id/id/eprint/13441 |
Actions (login required)
View Item |