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Journal > Jurnal Akuntansi > PENGARUH PENINGKATAN LABA AKUNTANSI, KAS DAN UTANG TERHADAP KEKAYAAN PEMEGANG SAHAM

 

Jurnal Akuntansi
##issue.vol## 15, ##issue.no## 1 (2011): Akuntansi No.1 Vol.15 2011
PENGARUH PENINGKATAN LABA AKUNTANSI, KAS DAN UTANG TERHADAP KEKAYAAN PEMEGANG SAHAM
Article Info   ABSTRACT
Published date:
05 Apr 2012
 
The effect of Accounting Reports on stockholder’s wealth is a central issue of research in accounting. A number of studies investigate how accounting information becomes impounded in security prices and affects investment decisions. This research examines the relationship between accounting profit increasing and stockholder’s wealth of listed companies in basic industry and chemistry sector in Indonesia Stock Exchange.  The research uses combined data, which consists of time series with cross section or known as panel data.   Final result indicates that accounting profit increasing influences stockholder’s wealth positively and significantly. Beside that total debt increasing influences stockholder’s wealth not significantly
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