SAFFANA AZKA, SITI (2023) DAMPAK PENERAPAN PSAK 71 TERHADAP RELEVANSI NILAI (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2018-2021). Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to investigate the effect of applying PSAK 71 on the relevance of earnings per share and the relevance of book value per share in the banking sector which is listed on the Indonesia Stock Exchange. The research method used is a quantitative method. The research sample consisted of 45 companies in the banking sector that were listed on the Indonesia Stock Exchange for 2018-2021 using a purposive sampling method. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the application of PSAK 71 has a positive effect on the relevance of earnings per share and the application of PSAK 71 has a positive effect on the relevance of book value per share but the relevance of book value per share to stock price is a negative influence
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | Penelitian ini bertujuan menginvestigasi pengaruh penerapan PSAK 71 terhadap relevansi laba per saham dan relevansi nilai buku per saham pada sektor perbankan yang listing di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah metode kuantitatif. Sampel penelitian sebanyak 45 perusahaan sektor perbankan yang daftar di Bursa Efek Indonesia tahun 2018-2021 dengan metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa Penerapan PSAK 71 berpengaruh positif terhadap relevansi laba per saham dan penerapan PSAK 71 berpengaruh positif terhadap relevansi nilai buku per saham namun relevansi nilai buku persaham terhadap harga saham merupakan pengaruh yang negatif. | |||||||||
| Uncontrolled Keywords: | Stock Price, Earnings per Share, Book Value per Share, PSAK 71, Relevance of Accounting Information Harga Saham, Laba per Saham, Nilai Buku per Saham, PSAK 71, Relevansi Informasi Akuntansi | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 08-Pascasarjana > 62101-Magister Akuntansi 08-Pascasarjana |
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| Depositing User: | Azka Siti Saffana | |||||||||
| Date Deposited: | 24 Jul 2023 10:40 | |||||||||
| Last Modified: | 25 Jul 2023 09:10 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/27048 |
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