PENGARUH KUALITAS LABA TERHADAP KINERJA PASAR DAN KINERJA KEUANGAN PERUSAHAAN WHOLESALE AND RETAIL TRADE DI BURSA EFEK INDONESIA

In indonesia particularly companies non manufacturing sector wholesale and retail trade increased rapidly from year to year that causes investors are competing to invest their money into the company. This research is aimed to test empirically influence the quality of profit on the performance of the market and financial performance in the indonesia stock exchange. On one side of this research was using only one sector companies namely non manufacturing sector wholesale and retail trade in Indonesian stock exchange. This research using samples corporate non manufaktur sector wholesale and retail trade in the indonesia stock exchange (BEI ) during 2005-2010 period. The profit for quality is measured using two measuring instrument persistency and prediktibilitas profit. The apparatus used in quantitative this is the kind of research first eviews where for measuring persistency profit and profit prediktibilitas second test descriptive using spss with a one-way ANOVA third test is test hypotheses using PLS( Partial Least Square ) with see the outter and inner model model. The results of this study showed that the earnings quality variable no effect on market performance and the earnings quality effect on financial performance. This is due to the performance of the market is a reflection of the company's value for investors to see whether the profit attributable to the company that provides the signal is good or bad for investors. The investors do not see an the performance of a company through market performance but can be seen through in financial performance. Keywords: Profit Prediktibilitas, Profit Persistensi, Earning Quality, Market Performance, Financial Performanc