Pengaruh informasi laporan arus kas thd harga saham pd perusahaan manufaktur di BEI tahun 2006 - 2007

Cahayana, Yessi Uli (2009) Pengaruh informasi laporan arus kas thd harga saham pd perusahaan manufaktur di BEI tahun 2006 - 2007. S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACT The Indonesian Institute of Accountants (IAI) published the statement of financial Accounting Standard (PSAK) No. 2 “Statement of Cash Flow” requires companies to published the statement of cash flows beginning from January 1, 1995. The objective of this research is to discover the effect of the cash flow to the stock prices of manufacturing industrial companies that listed in Indonesia Stock Exchange in 2006 and 2007. The Cash flow consists of operating cash flow, investing cash flow, and finanching cash flow. Sampling method in this research is non probability sampling with purposive sample technique and 54 companies of research sample. Data analysis technique is multiple regression analysis. The conditional test for multiple regression shows that all of the data fulfill the multiple regression requirement, and the testing of multiple linear regression model concludes that the cash flow as well as operating cash flow, investing cash flow, and finanching cash flow are not significantly affects the stock prices. keywords : Components of cash flows, information content, stock price.

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