Peranan Konservatisme Akuntansi dan Faktor Risiko Makro dalam Model Laba Residual: Sebuah Studi di Bursa Efek Indonesia
This study examines the association of accounting conservatism, growth and macro-economic risk factors and valuation error of residual income model in Indonesian Stock Exchange. We use beta, book to market ratio, and size as proxies for macro-economic risk. Using sample of 186 companies taken from L...
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| Format: | Article |
| Language: | Indonesian |
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Petra Christian University
2015-01-01
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| Series: | Jurnal Akuntansi dan Keuangan |
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| Online Access: | http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/19512 |