Financial Statement is essential source of quantitative information for parties related to organization, including cooperative. A standard of financial accounting for cooperative in preparation of financial statement in Indonesia has been determined. The standard is contained in statement of...

Capital market represent the market transactions between the company and investor. For investors who invest their funds in shares of a company aims to earn revenue namely dividends. Many factors affect the stock price on the stock exchange, such as price earnings ratio (PER) and cash dividends....