APAKAH TINGKAT KONSERVATISME MEMPENGARUHI PER DAN ECR ?

The purpose of this research is try to test the impact of conversatism level to PER and ERC. Theorically, conversatism accounting will show lower income. Lower income will produce lower EPS, but educated user of financial reporting will adjust it to higher market value because of more quality report...

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Bibliographic Details
Main Authors: Nita Gunawan, Dedhy Sulistiawan
Format: Article
Language:Indonesian
Published: Universitas Muhammadiyah Magelang 2016-04-01
Series:Jurnal Analisis Bisnis Ekonomi
Subjects:
per
erc
Online Access:http://journal.ummgl.ac.id/index.php/bisnisekonomi/article/view/703