PREDIKSI HARGA SAHAM MENGGUNAKAN MODEL VALUASI TEORI SURPLUS BERSIH BERDASARKAN PENDEKATAN OHLSON
Journal Title: AKRUAL: Jurnal Akuntansi - Year 2010, Vol 1, Issue 2
Abstract
The aim of empirical research is continouing study about clean-surplus theory contributed to valuing firm that listed in Indonesian capital marked. Ohlson (1995) had resolved final counts by assuming that abnormal earning have a regressing time could be counted based on accounting data. The result have to be correlated with marked capitalized. Regression tested refer to positive correlation and significant with marked valued. Valuation adopted Ohlson (1995) count about 130%, when it could be in post of global monetary crisis, above of marked value differ with prior result. In summary, Ohlson model valuation can be adopted in Indonesia confidently.
Authors and Affiliations
Sarah Yuliarini
Keywords
Related Articles
- EP ID EP352096
- DOI 10.26740/jaj.v1n2.p171-189
- Views 57
- Downloads 0
KONTRIBUSI PRIVATE INVESTMENT DAN BELANJA MODAL PEMERINTAH TERHADAP NILAI TAMBAH EKONOMI DAN PENYERAPAN TENAGA KERJA KAB/KOTA HIGHT ECONOMIC DI PROVINSI JAWA TIMUR (KOTA SURABAYA, KOTA KEDIRI, KAB.SIDOARJO, KAB.GRESIK)
The accumulation of capital in one of the determinants of economic growth factors in addition to the economic potential and population. Private investment and government capital expenditure is the implementation of capit...
ROFITABILITAS, INVESTASI DAN ARUS KAS SEBAGAI PREDIKTOR TINGKAT PENGEMBALIAN SAHAM
This research aim to calculate influence from some financial performance (B/M ratio, market capitalization, earning position, investment, accrual value, company strength measurement, dividend policy, and profitability) t...
PENGUNGKAPAN SUKARELA DAN MANAJEMEN LABA TERHADAP BIAYA MODAL EKUITAS DENGAN INFORMASI ASIMETRI SEBAGAI VARIABEL INTERVENING
Penelitian ini memiliki tujuannya yaitu untuk mengetahui pengaruh pengungkapan sukarela dan manajemen laba terhadap biaya modal ekuitas melalui informasi asimetri. Data sampel dalam penelitian ini sebanyak 210 perusahaan...
PENGARUH KARAKTERISTIK USAHA WAJIB PAJAK BADAN RHADAP TINGKAT KEPATUHAN BERDASARKAN PENGUKURAN REPORTING COMPLIANCE (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA SURABAYA SAWAHAN)
Tax is important source of state revenue for national development. One factor affecting tax revenue increase is tax payer compliance. Self assessment system that applied in Indonesia enable tax payer makes reporting non-...
PERBANDINGAN RISK DAN RETURN INVESTASI PADA EMAS, SAHAM DAN REKSADANA DALAM MENENTUKAN KEPUTUSAN INVESTASI
The purpose of this study is to investigate whether there are differences in risk and return of investment in investment instruments that investigated the third is gold, LQ 45 index and Mutual Funds. Comparative risk and...