Anlisis fundamental dan prediksi earning pada perusahaan manufaktur di Bursa Efek Jakarta (BEJ)
This paper examines the association between fundamental signals used by Lev and Thiagarajan (1993) and future earnings using 52 sample of manufacturing firm listed in the Jakarta Stock Exchange (JSX). Results of the study indicate the from the aggregate score of the nine fundamental signals, there of the signals were significantly associated with the change in one-year-ahead earnings per share (EPS), but not with mean change in two-year ahead EPS. This study also founds that the change in one-year-ahead EPS was also associated with the year(s) as control variable(s).
Fundamental signals; future earnings; earning per share
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JURNAL AKUNTANSI DAN AUDITING INDONESIA (JAAI)
ISSN 1410-2420 (print), 2528-6528 (online)
Published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)
JAAI pada http://journal.uii.ac.id/index.php/JAAI/ terlisensi oleh Creative Commons Attribution 4.0 International License.