Perbandingan Earnings Response Coefficients (ERC) Tiga Angka Laba Akuntansi.
Perbandingan Earnings Response Coefficients (ERC) Tiga Angka
Laba Akuntansi
Rahmat Febrianto, Bobby Kurniawan, Suhairi,
No. Kontrak : 089/J.16/PL/DIPA/IV/2005.
Abstrak
When a researcher wants to test the relationship between accounting income number and
share price, he/she (naturally) will use operating income or net income numbers. The earlier is
chosen because this number is operative, can be “traced” to income, while the later is chosen
because its close relationship with investor-since it will be paid as dividend.
This research tries to prove whether these two income numbers have better quality,
compared to the third income number: gross profit. The results show that gross profit number has
the best quality and statistically significant in all windows used.
Laba Akuntansi
Rahmat Febrianto, Bobby Kurniawan, Suhairi,
No. Kontrak : 089/J.16/PL/DIPA/IV/2005.
Abstrak
When a researcher wants to test the relationship between accounting income number and
share price, he/she (naturally) will use operating income or net income numbers. The earlier is
chosen because this number is operative, can be “traced” to income, while the later is chosen
because its close relationship with investor-since it will be paid as dividend.
This research tries to prove whether these two income numbers have better quality,
compared to the third income number: gross profit. The results show that gross profit number has
the best quality and statistically significant in all windows used.