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논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 발행연도
- 2015.1
- 수록면
- 95 - 104 (10page)
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The objective of this study is to examine the value relevance of financial and non-financial information to investor decision. Investors determine investment decisions from financial and non-financial information. In this research investor decision reflected on company’s market performance, market performance is measured using Cumulative Abnormal Return (CAR). Financial information is measured using Return on Assets (ROA) and non-financial information using three components of Balanced Scorecard Method, which reflect, customer perspective, internal business process perspective, and learning and growth perspective. This study uses multiple regression to analyze the data of 121 manufacturing companies listed on Indonesia Stock Exchange (IDX) for the period 2010-2012. Sampling method in this research is conducted by the purposive sampling method. The findings show that the financial information which is measured by using the Return on Assets (ROA) was positively related to the market performance. On the other, from three components consist in non-financial information, customer perspective and internal busines and learning growth that has relation with market performance. Finally the results fully confirm the existence of a relationship between financial and non-financial information on market performance.
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참고문헌 (49)
참고문헌 신청
Al-Momani, S.N / 2013 / Non-financial indicators and corporate annual reports / American Academic & Scholarly Research Journal 5(4):34~41
Astuti, A. / 2013 / Pengaruh variabel keuangan dan non keuangan terhadap underpricing pada saham perusahaan yang melakukan initial public offering di bursa efek indonesia / Media Informasi Manajemen 1(4):1~13
Banker, R. / 2000 / An empirical investigation of an incentive plan that includes nonfinancial measures / The Accounting Review 75:65~92
Beisland, L. A. / 2009 / A review of the value relevance literature / The Open Business Journal 2:7~27
Bourguignon, A. / 2001 / Balance scorecard versus french tableaude board; beyond dispute, a cultural and ideological perspective / Monoterey Accelerated Resarch Systems
Astuti, A. / 2013 / Pengaruh variabel keuangan dan non keuangan terhadap underpricing pada saham perusahaan yang melakukan initial public offering di bursa efek indonesia / Media Informasi Manajemen 1(4):1~13
Banker, R. / 2000 / An empirical investigation of an incentive plan that includes nonfinancial measures / The Accounting Review 75:65~92
Beisland, L. A. / 2009 / A review of the value relevance literature / The Open Business Journal 2:7~27
Bourguignon, A. / 2001 / Balance scorecard versus french tableaude board; beyond dispute, a cultural and ideological perspective / Monoterey Accelerated Resarch Systems
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