Analisis Pengaruh Perubahan Arus Kas dan Laba Akuntansi Terhadap Return Saham pada Perusahaan Berkapitalisasi Besar

This study aims to examine whether the changes of cash flows and accounting profit, used by investors to make investment decision, reflected in the companies’ stock return. There are four independent variables includes in this study, that is cash flows from operating, investing, and financing activi...

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Main Authors: Azilia Yocelyn, Yulius Jogi Christiawan
Format: Article
Language:Indonesian
Published: Petra Christian University 2012-01-01
Series:Jurnal Akuntansi dan Keuangan
Subjects:
Online Access:http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/18710
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spelling doaj-7e6496df48c34784bb3161f86c93928b2020-11-24T23:36:46ZindPetra Christian UniversityJurnal Akuntansi dan Keuangan1411-02882012-01-011428190Analisis Pengaruh Perubahan Arus Kas dan Laba Akuntansi Terhadap Return Saham pada Perusahaan Berkapitalisasi BesarAzilia YocelynYulius Jogi ChristiawanThis study aims to examine whether the changes of cash flows and accounting profit, used by investors to make investment decision, reflected in the companies’ stock return. There are four independent variables includes in this study, that is cash flows from operating, investing, and financing activities, as well as accounting profit. The stock return is calculated by using the geometric mean method. Multiple regression analysis is used to examine the data on the top 97 public companies (based on market capitalization catagory) listed in Indonesia Stock Exchange for period 2009-2010. The result reveals that accounting profit disclosure markedly affected the stock return. This implies that investors took into account the publication of accounting profit in their decision making. On the other side, the study cannot prove the association of other independent variables to  the stock return. http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/18710Stock returncash flowaccounting profit and investment decisions.
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Azilia Yocelyn
Yulius Jogi Christiawan
spellingShingle Azilia Yocelyn
Yulius Jogi Christiawan
Analisis Pengaruh Perubahan Arus Kas dan Laba Akuntansi Terhadap Return Saham pada Perusahaan Berkapitalisasi Besar
Jurnal Akuntansi dan Keuangan
Stock return
cash flow
accounting profit and investment decisions.
author_facet Azilia Yocelyn
Yulius Jogi Christiawan
author_sort Azilia Yocelyn
title Analisis Pengaruh Perubahan Arus Kas dan Laba Akuntansi Terhadap Return Saham pada Perusahaan Berkapitalisasi Besar
title_short Analisis Pengaruh Perubahan Arus Kas dan Laba Akuntansi Terhadap Return Saham pada Perusahaan Berkapitalisasi Besar
title_full Analisis Pengaruh Perubahan Arus Kas dan Laba Akuntansi Terhadap Return Saham pada Perusahaan Berkapitalisasi Besar
title_fullStr Analisis Pengaruh Perubahan Arus Kas dan Laba Akuntansi Terhadap Return Saham pada Perusahaan Berkapitalisasi Besar
title_full_unstemmed Analisis Pengaruh Perubahan Arus Kas dan Laba Akuntansi Terhadap Return Saham pada Perusahaan Berkapitalisasi Besar
title_sort analisis pengaruh perubahan arus kas dan laba akuntansi terhadap return saham pada perusahaan berkapitalisasi besar
publisher Petra Christian University
series Jurnal Akuntansi dan Keuangan
issn 1411-0288
publishDate 2012-01-01
description This study aims to examine whether the changes of cash flows and accounting profit, used by investors to make investment decision, reflected in the companies’ stock return. There are four independent variables includes in this study, that is cash flows from operating, investing, and financing activities, as well as accounting profit. The stock return is calculated by using the geometric mean method. Multiple regression analysis is used to examine the data on the top 97 public companies (based on market capitalization catagory) listed in Indonesia Stock Exchange for period 2009-2010. The result reveals that accounting profit disclosure markedly affected the stock return. This implies that investors took into account the publication of accounting profit in their decision making. On the other side, the study cannot prove the association of other independent variables to  the stock return.
topic Stock return
cash flow
accounting profit and investment decisions.
url http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/18710
work_keys_str_mv AT aziliayocelyn analisispengaruhperubahanaruskasdanlabaakuntansiterhadapreturnsahampadaperusahaanberkapitalisasibesar
AT yuliusjogichristiawan analisispengaruhperubahanaruskasdanlabaakuntansiterhadapreturnsahampadaperusahaanberkapitalisasibesar
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