The Influence Of Earnings Quality In Institutional Investors’ Decision Making In Indonesian Family Owned Business

Ramai pelabur menganggap pendapatan adalah kriteria terpenting dalam menilai sesuatu saham. Walau bagaimanapun, bagi memenuhi jangkaan pendapatan pelabur, pengurus boleh memanipulasi pendapatan dengan menggunakan kaedah perakaunan tertentu yang dilaporkan tanpa melanggar Prinsip Perakaunan yang di t...

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Main Author:	Dini Verdania , Latif
Format:	Thesis
Language:	English
Published:	2016
Subjects:	HD28-70 Management Industrial Management
Online Access:	http://eprints.usm.my/32141/1/DINI_VERDANIA_LATIF_24%28NN%29.pdf
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id	my-usm-ep.32141
record_format	uketd_dc
spelling	my-usm-ep.321412019-04-12T05:25:13Z The Influence Of Earnings Quality In Institutional Investors’ Decision Making In Indonesian Family Owned Business 2016-09 Dini Verdania , Latif HD28-70 Management. Industrial Management Ramai pelabur menganggap pendapatan adalah kriteria terpenting dalam menilai sesuatu saham. Walau bagaimanapun, bagi memenuhi jangkaan pendapatan pelabur, pengurus boleh memanipulasi pendapatan dengan menggunakan kaedah perakaunan tertentu yang dilaporkan tanpa melanggar Prinsip Perakaunan yang di terima Umum (GAAP). Bagi mengelak pelabur dari tingkah laku oportunis pengurus firma, pelabur boleh bergantung kepada kualiti pendapatan. Kualiti pendapatan yang tinggi merupakan asas operasi firma itu sendiri. Kedua-dua ciri utama kualiti pendapatan yang lebih tinggi adalah berkait rapat dan kebolehpercayaan. Kajian ini dijalankan untuk mengkaji hubungan di antara kualiti pendapatan dengan keputusan pelabur untuk membeli dan menjual saham syarikat yang dimiliki oleh famili di Indonesia. Kaedah Regrasi Logistik digunakan untuk menganilisis hubungan diantara kedua-kedua pembolehubah tersebut. Analisis kajian ini berdasarkan kepada sampel pada tahun 2000 hingga tahun 2009 yang meliputi 1,450 firma tahun pemerhatian untuk menilai kualiti pendapatan manakala sampel pada tahun 2007 hingga tahun 2010 yang meliputi 50,688 firma tahun pemerhatian untuk membuat keputusan pelabur. Earnings are considered by many investors to be the important criteria to assess the stock. However, to meet investors' earnings expectations manager could manipulate reported earnings by using specific accounting methods without violating Generally AcceptedAccounting Principles (GAAP). To avoid investors from the opportunistic behavior of firms’ managers, Investors can rely on earnings quality. Higher earnings quality represents the operating fundamentals of the firm. The two primary characteristics of higher earnings quality are relevance and reliability. This study examines the relationship between earnings quality and investors' decision of buying and selling Indonesian family firms' stock. Logistic regression was used to analyze the relationship. The analysis of this study is based on a sample from 2000 to 2009 which covers 1450 firm-years observations for earnings quality value and sample from 2007–2010 which covers 50,688 observations for investors’ decision making. 2016-09 Thesis http://eprints.usm.my/32141/ http://eprints.usm.my/32141/1/DINI_VERDANIA_LATIF_24%28NN%29.pdf application/pdf en public phd doctoral Universiti Sains Malaysia Pusat Pengajian Pengurusan (School of Management)
institution	Universiti Sains Malaysia
collection	USM Institutional Repository
language	English
topic	HD28-70 Management Industrial Management
spellingShingle	HD28-70 Management Industrial Management Dini Verdania , Latif The Influence Of Earnings Quality In Institutional Investors’ Decision Making In Indonesian Family Owned Business
description	Ramai pelabur menganggap pendapatan adalah kriteria terpenting dalam menilai sesuatu saham. Walau bagaimanapun, bagi memenuhi jangkaan pendapatan pelabur, pengurus boleh memanipulasi pendapatan dengan menggunakan kaedah perakaunan tertentu yang dilaporkan tanpa melanggar Prinsip Perakaunan yang di terima Umum (GAAP). Bagi mengelak pelabur dari tingkah laku oportunis pengurus firma, pelabur boleh bergantung kepada kualiti pendapatan. Kualiti pendapatan yang tinggi merupakan asas operasi firma itu sendiri. Kedua-dua ciri utama kualiti pendapatan yang lebih tinggi adalah berkait rapat dan kebolehpercayaan. Kajian ini dijalankan untuk mengkaji hubungan di antara kualiti pendapatan dengan keputusan pelabur untuk membeli dan menjual saham syarikat yang dimiliki oleh famili di Indonesia. Kaedah Regrasi Logistik digunakan untuk menganilisis hubungan diantara kedua-kedua pembolehubah tersebut. Analisis kajian ini berdasarkan kepada sampel pada tahun 2000 hingga tahun 2009 yang meliputi 1,450 firma tahun pemerhatian untuk menilai kualiti pendapatan manakala sampel pada tahun 2007 hingga tahun 2010 yang meliputi 50,688 firma tahun pemerhatian untuk membuat keputusan pelabur. Earnings are considered by many investors to be the important criteria to assess the stock. However, to meet investors' earnings expectations manager could manipulate reported earnings by using specific accounting methods without violating Generally AcceptedAccounting Principles (GAAP). To avoid investors from the opportunistic behavior of firms’ managers, Investors can rely on earnings quality. Higher earnings quality represents the operating fundamentals of the firm. The two primary characteristics of higher earnings quality are relevance and reliability. This study examines the relationship between earnings quality and investors' decision of buying and selling Indonesian family firms' stock. Logistic regression was used to analyze the relationship. The analysis of this study is based on a sample from 2000 to 2009 which covers 1450 firm-years observations for earnings quality value and sample from 2007–2010 which covers 50,688 observations for investors’ decision making.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Dini Verdania , Latif
author_facet	Dini Verdania , Latif
author_sort	Dini Verdania , Latif
title	The Influence Of Earnings Quality In Institutional Investors’ Decision Making In Indonesian Family Owned Business
title_short	The Influence Of Earnings Quality In Institutional Investors’ Decision Making In Indonesian Family Owned Business
title_full	The Influence Of Earnings Quality In Institutional Investors’ Decision Making In Indonesian Family Owned Business
title_fullStr	The Influence Of Earnings Quality In Institutional Investors’ Decision Making In Indonesian Family Owned Business
title_full_unstemmed	The Influence Of Earnings Quality In Institutional Investors’ Decision Making In Indonesian Family Owned Business
title_sort	influence of earnings quality in institutional investors’ decision making in indonesian family owned business
granting_institution	Universiti Sains Malaysia
granting_department	Pusat Pengajian Pengurusan (School of Management)
publishDate	2016
url	http://eprints.usm.my/32141/1/DINI_VERDANIA_LATIF_24%28NN%29.pdf
_version_	1747820533399945216

The Influence Of Earnings Quality In Institutional Investors’ Decision Making In Indonesian Family Owned Business

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