PENGARUH AKUNTANSI KONSERVATISMA TERHADAP RETURN SAHAM

Asrida, Putu Diah (2014) PENGARUH AKUNTANSI KONSERVATISMA TERHADAP RETURN SAHAM. Widyadari (16). ISSN 1907-3232

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Abstract

Company stock as an invetsment commodity classified as high risk with high profit level as well, because the nature of the commodity is very sensitive to change that occur. Investors in investing goal is to maximize return, without forgetting the investment risk factor that must be faced. Return is one of the factors that motivates investors to invest and also a reward for the courage of investors to bear risks on its investments. The risks that wants to be reduced or suppressed by investors, suggest that investors are adapting principles of conservatism. This study is intended to determine how are the influences of accounting conservatism to return stock companies listed on the Jakarta Stock Excange. Based analysis shows that there is no significant relationship between accounting conservatism and stock returns in companies listed on the Jakarta Stock Excange. Keywords: company’s return and accounting konservatism

Item Type: Article
Subjects: L Education > L Education (General)
Divisions: Fakultas Keguruan dan Ilmu Pendidikan > Program Studi Pendidikan Ekonomi
Depositing User: Asrida Putu Diah
Date Deposited: 08 Nov 2019 02:02
Last Modified: 08 Nov 2019 02:03
URI: http://repo.mahadewa.ac.id/id/eprint/454

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