Pengaruh informasi laba dan arus kas thd return saham (Studi pd perusahaan manufaktur di BEI)

Suryani, Arief (2009) Pengaruh informasi laba dan arus kas thd return saham (Studi pd perusahaan manufaktur di BEI). S1 thesis, Universitas Mercu Buana.

[img] Text (Full Text)
Full Text.pdf
Restricted to Registered users only
Download (0B)

Abstract

ABSTRACT The Indonesian Institute of Accountants (IAI) published the Statement of Financial Accaunting Standard (PSAK) No. 2, “Statement of Cash Flows” requires companies to publish the statement of cash flows beginning from January 1, 1995. The objective of the study is to examine the association of information content of components of cash flows and accounting income with stock return. Another objective of the study is to compare the predictive power of between of components cash flows and accounting income with their relation to stock return. This study analyzed the influence of cash flows and accounting income to the stock return of the public companies listed on Indonesian Stock Exchange (BEI). This study was also intended to know which performance measures have the most significant effect to the stockholders return. As much as 33 manufacturing firms listed in the Indonesian Stock Exchange (BEI) were taken as a sample using a purposive sampling method. Data from audited financial statements were taken from Indo-exchange files. This study used linear regression to see the contribution form each independent variables influenced stock return. The hypotheses was cash flows and accounting income have significant influence to the stock return. The most significant effect was from cash flow from financing activities regression. Keywords : Components of Cash Flows, Information Content, Return Model.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 09 068
Call Number: SE/09/820
NIM/NIDN Creators: 43205010182
Uncontrolled Keywords: laba dan arus kas
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 22 Oct 2009 10:05
Last Modified: 31 May 2017 02:10
URI: http://repository.mercubuana.ac.id/id/eprint/25752

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.