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首页> 外文期刊>International Journal of Accounting, Finance and Risk Management >Analysis of Relationship Revaluation of Property, Plant and Equipment Company on Stock Prices and the Rate of Return on Stock on Indonesian Stock Exchange
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Analysis of Relationship Revaluation of Property, Plant and Equipment Company on Stock Prices and the Rate of Return on Stock on Indonesian Stock Exchange

机译：物业，厂房和设备公司的股价与印尼证券交易所股票收益率的关系重估分析

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摘要

This study determined the relationship revaluation of property, plant and equipment on stock prices and the rate of return on stock in the manufacturing company. The population included the manufacturing companies included in the index LQ45 in Indonesia Stock Exchange in January 2011 to December 2013. The descriptive method utilized and the data were analyzed using multiple regression. The data were gathered from a yearly financial report in Indonesia stock exchange, data collection, data analysis, statistical analysis. The result of this research has shown that 1) There is the relationship between the financial asset classes of property, plant and equipment at fair value with reliability, 2) Reporting of fixed asset property, plant and equipment at fair value biased and unreliable especially for SE (The difference between the change in value of assets) and PPNINC (the increase of the value of property, plant, equipment company in period t), and 3) The fair value has ability to explain the explanatory power which is quite significant to the stock price, exceeds that can be presented with the historical cost. Based on the result, it can be concluded that asset reporting at fair value did not show a reliable quality. This was due to a difference in reporting an overvalued increase in the value of company asset in certain periods and increase in value property, plant and equipment in certain periods. And the changes in the value of property, plant, and equipment were reported together with the assessment made by investors and had a value of reliability.
机译：这项研究确定了不动产，厂场和设备与股票价格的关系重估以及制造公司的股票回报率。人口包括2011年1月至2013年12月在印度尼西亚证券交易所LQ45指数中包含的制造公司。使用的描述性方法和数据使用多元回归分析。数据来自印度尼西亚证券交易所的年度财务报告，数据收集，数据分析，统计分析。研究结果表明：1）公允价值不动产，厂场和设备的金融资产类别与可靠性之间存在联系; 2）公允价值有偏差且不可靠的固定资产不动产，厂场和设备的报告，尤其是对于SE（资产价值变化之间的差异）和PPNINC（t期中物业，工厂，设备公司的价值增加），以及3）公允价值具有解释解释力的能力，这对于股票价格，超过可以用历史成本表示的价格。根据结果​​可以得出结论，以公允价值计量的资产报告不具有可靠的质量。这是由于在某些时期报告公司资产的价值被高估了，而在某些时期报告的不动产，厂场和设备的价值却有所不同。不动产，厂场和设备价值的变化与投资者的评估报告一起报告，并具有可靠性的价值。

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