Pengaruh Laba Akuntansi, Arus Kas Operasi, Price To Book Value, Dan Kinerja Keuangan Perusahaan Dengan Pendekatan Economic Value Added Terhadap Return Saham (Studi Kasus Pada Saham Perusahaan Pertambangan Di Bursa Efek Indonesia Periode Tahun 2008-2010)
Abstract The objectives of this research is to examine and analyze the influence of Accounting Profit, Operation Cash Flow, Price to Book Value, and Company Financial Performance Through Economic Value Added Approach to stock return of mining company that listed at Indonesia Stock Exchange in the...
| 出版年: | Akrual: Jurnal Akuntansi |
|---|---|
| 主要な著者: | , |
| フォーマット: | 論文 |
| 言語: | 英語 |
| 出版事項: |
Universitas Negeri Surabaya
2012-10-01
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| 主題: | |
| オンライン・アクセス: | https://journal.unesa.ac.id/index.php/aj/article/view/288 |
| _version_ | 1848659417362333696 |
|---|---|
| author | Ismail Marzuki Susi Handayani |
| author_facet | Ismail Marzuki Susi Handayani |
| author_sort | Ismail Marzuki |
| collection | DOAJ |
| container_title | Akrual: Jurnal Akuntansi |
| description | Abstract
The objectives of this research is to examine and analyze the influence of Accounting Profit, Operation Cash Flow, Price to Book Value, and Company Financial Performance Through Economic Value Added Approach to stock return of mining company that listed at Indonesia Stock Exchange in the period of 2008 – 2010. This research was an causal research with quantitative approach. The analyzing technique used in this research is multiple linier regressions analysis with SPSS program version 11.5. The result of this research shows that variable of accounting profit and operation cash flow do not have significant influence to stock return. While, variable of Price to Book Value and Company Financial Performance Through Economic Value Added Approach have a positive and significant influence to stock return of mining company that listed at Indonesia Stock Exchange in the period of 2008 – 2010. |
| format | Article |
| id | doaj-art-50061ba922344c6d98ca71dcfc70ec93 |
| institution | Directory of Open Access Journals |
| issn | 2085-9643 2502-6380 |
| language | English |
| publishDate | 2012-10-01 |
| publisher | Universitas Negeri Surabaya |
| record_format | Article |
| spelling | doaj-art-50061ba922344c6d98ca71dcfc70ec932025-11-02T08:43:30ZengUniversitas Negeri SurabayaAkrual: Jurnal Akuntansi2085-96432502-63802012-10-0141718910.26740/jaj.v4n1.p71-89170Pengaruh Laba Akuntansi, Arus Kas Operasi, Price To Book Value, Dan Kinerja Keuangan Perusahaan Dengan Pendekatan Economic Value Added Terhadap Return Saham (Studi Kasus Pada Saham Perusahaan Pertambangan Di Bursa Efek Indonesia Periode Tahun 2008-2010)Ismail Marzuki0Susi Handayani1Fakultas Ekonomi Universitas Negeri SurabayaFakultas Ekonomi Universitas Negeri SurabayaAbstract The objectives of this research is to examine and analyze the influence of Accounting Profit, Operation Cash Flow, Price to Book Value, and Company Financial Performance Through Economic Value Added Approach to stock return of mining company that listed at Indonesia Stock Exchange in the period of 2008 – 2010. This research was an causal research with quantitative approach. The analyzing technique used in this research is multiple linier regressions analysis with SPSS program version 11.5. The result of this research shows that variable of accounting profit and operation cash flow do not have significant influence to stock return. While, variable of Price to Book Value and Company Financial Performance Through Economic Value Added Approach have a positive and significant influence to stock return of mining company that listed at Indonesia Stock Exchange in the period of 2008 – 2010.https://journal.unesa.ac.id/index.php/aj/article/view/288accounting profitoperation cash flowprice to book valueeconomic value addedstock return |
| spellingShingle | Ismail Marzuki Susi Handayani Pengaruh Laba Akuntansi, Arus Kas Operasi, Price To Book Value, Dan Kinerja Keuangan Perusahaan Dengan Pendekatan Economic Value Added Terhadap Return Saham (Studi Kasus Pada Saham Perusahaan Pertambangan Di Bursa Efek Indonesia Periode Tahun 2008-2010) accounting profit operation cash flow price to book value economic value added stock return |
| title | Pengaruh Laba Akuntansi, Arus Kas Operasi, Price To Book Value, Dan Kinerja Keuangan Perusahaan Dengan Pendekatan Economic Value Added Terhadap Return Saham (Studi Kasus Pada Saham Perusahaan Pertambangan Di Bursa Efek Indonesia Periode Tahun 2008-2010) |
| title_full | Pengaruh Laba Akuntansi, Arus Kas Operasi, Price To Book Value, Dan Kinerja Keuangan Perusahaan Dengan Pendekatan Economic Value Added Terhadap Return Saham (Studi Kasus Pada Saham Perusahaan Pertambangan Di Bursa Efek Indonesia Periode Tahun 2008-2010) |
| title_fullStr | Pengaruh Laba Akuntansi, Arus Kas Operasi, Price To Book Value, Dan Kinerja Keuangan Perusahaan Dengan Pendekatan Economic Value Added Terhadap Return Saham (Studi Kasus Pada Saham Perusahaan Pertambangan Di Bursa Efek Indonesia Periode Tahun 2008-2010) |
| title_full_unstemmed | Pengaruh Laba Akuntansi, Arus Kas Operasi, Price To Book Value, Dan Kinerja Keuangan Perusahaan Dengan Pendekatan Economic Value Added Terhadap Return Saham (Studi Kasus Pada Saham Perusahaan Pertambangan Di Bursa Efek Indonesia Periode Tahun 2008-2010) |
| title_short | Pengaruh Laba Akuntansi, Arus Kas Operasi, Price To Book Value, Dan Kinerja Keuangan Perusahaan Dengan Pendekatan Economic Value Added Terhadap Return Saham (Studi Kasus Pada Saham Perusahaan Pertambangan Di Bursa Efek Indonesia Periode Tahun 2008-2010) |
| title_sort | pengaruh laba akuntansi arus kas operasi price to book value dan kinerja keuangan perusahaan dengan pendekatan economic value added terhadap return saham studi kasus pada saham perusahaan pertambangan di bursa efek indonesia periode tahun 2008 2010 |
| topic | accounting profit operation cash flow price to book value economic value added stock return |
| url | https://journal.unesa.ac.id/index.php/aj/article/view/288 |
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