ความสัมพันธ์ระหว่างคุณภาพกำไรและมูลค่าหลักทรัพย์: กรณีศึกษากลุ่มประเทศสามเหลี่ยมเศรษฐกิจ

Abstract

This study aims to examine the relationship between earnings quality and stock price of firm listed on the Stock Exchange of Indonesia, Malaysia and Thailand amount of 764 samples. which collecting data from the annual report since 2016 to 2020 consist of the earnings quality, stock price, firm size, leverage, firm age, audit and Industry type. The results show that the earnings quality of listed companies in the Indonesia-Malaysia-Thailand Growth Triangle is significantly different. Moreover, earnings quality consists of Earning Persistence, Earning Smoothness and Earning Predictability are related with the securities value at a significant level of 0.01, while, the accrual quality is not significant related. In addition, it was found that the size of the business and age of business There is a positive relationship with the stock price.