PENGARUH LABA BERSIH DAN ARUS KAS TERHAPAD RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM BURSA EFEK INDONESIA
Jurnal Ilmiah Riset Akuntansi
View Archive InfoField | Value | |
Title |
PENGARUH LABA BERSIH DAN ARUS KAS TERHAPAD RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM BURSA EFEK INDONESIA
|
|
Creator |
Aminah, Siti
Askandar, Noor Shodiq Junaidi, Junaidi |
|
Description |
AbstracThe purpose of this research is: 1) To determine whether the profit andcash flow is used by investors to take investment decisions reflected from the stockreturn to be obtained. 2) To know the effect of net profit and cash flow to stockreturn either simultaneously or partially. Variables in this study consist of netincome, cash flow and stock return.This study uses multiple linear regression analysis data. This researchwas conducted by using 53 manufacturing companies listed on Indonesia StockExchange within the period of study 2014-2015. The sample technique is done bypurposive sampling. The results showed that net income had a positive andsignificant effect on stock returns. While cash flow has negative and insignificanteffect on stock return. This shows that the higher net profit generated by thecompany, then the return received will be higher, and cash flow does not affectthe stock return. Together net income and cash flow effect on stock return.Keywords: Net Profit, Cash Flow, Stock Return
|
|
Publisher |
Jurnal Ilmiah Riset Akuntansi
|
|
Contributor |
—
|
|
Date |
2017-07-05
|
|
Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
|
Format |
application/pdf
|
|
Identifier |
http://riset.unisma.ac.id/index.php/jra/article/view/373
|
|
Source |
Jurnal Ilmiah Riset Akuntansi; Vol 6, No 08 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
2302-7061 |
|
Language |
eng
|
|
Relation |
http://riset.unisma.ac.id/index.php/jra/article/view/373/993
|
|
Rights |
Copyright (c) 2017 Jurnal Riset Akuntansi
|
|