PENGARUH LABA DAN ARUS KAS TERHADAP HARGA SAHAM PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA
The purpose of this research was to examine and find out empirical evidence of influence the information of earnings and cash flow on stock price. The sample used consists of 22 companies in-cluded in the group LQ 45 on period 2011–2013. Data were analyzed method using multiple linear regression an...
Main Authors: | , |
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Format: | Article |
Language: | Indonesian |
Published: |
Universitas Negeri Malang
2019-04-01
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Series: | Jurnal Akuntansi Aktual |
Online Access: | http://journal2.um.ac.id/index.php/jaa/article/view/7181 |
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author | Asrianti Asrianti Syamsuri Rahim |
author_facet | Asrianti Asrianti Syamsuri Rahim |
author_sort | Asrianti Asrianti |
collection | DOAJ |
description | The purpose of this research was to examine and find out empirical evidence of influence the
information of earnings and cash flow on stock price. The sample used consists of 22 companies in-cluded in the group LQ 45 on period 2011–2013. Data were analyzed method using multiple
linear regression analysis.. The results of this research showed that the regression models free of symp-toms of normality, multicolniery, autocorrelation, and heteroskedastisitas. Test results show that
the partial hypothesis, earnings and investing cash flow are significantly positive effect on stock prices,
while operating cash flow and financing cash flow does not significantly influence on stock prices. The
results of simultaneous hypothesis testing showed that earnings, operating cash flow, investing cash
flow and financing cash flows have a significant and positive effect on stock price.
Keywords:earning, cash flow, and stock price |
first_indexed | 2024-12-17T20:21:27Z |
format | Article |
id | doaj.art-582a9edd7dcb41b491a4157d12ff041a |
institution | Directory Open Access Journal |
issn | 2087-9695 2580-1015 |
language | Indonesian |
last_indexed | 2024-12-17T20:21:27Z |
publishDate | 2019-04-01 |
publisher | Universitas Negeri Malang |
record_format | Article |
series | Jurnal Akuntansi Aktual |
spelling | doaj.art-582a9edd7dcb41b491a4157d12ff041a2022-12-21T21:33:55ZindUniversitas Negeri MalangJurnal Akuntansi Aktual2087-96952580-10152019-04-013122383403PENGARUH LABA DAN ARUS KAS TERHADAP HARGA SAHAM PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIAAsrianti AsriantiSyamsuri RahimThe purpose of this research was to examine and find out empirical evidence of influence the information of earnings and cash flow on stock price. The sample used consists of 22 companies in-cluded in the group LQ 45 on period 2011–2013. Data were analyzed method using multiple linear regression analysis.. The results of this research showed that the regression models free of symp-toms of normality, multicolniery, autocorrelation, and heteroskedastisitas. Test results show that the partial hypothesis, earnings and investing cash flow are significantly positive effect on stock prices, while operating cash flow and financing cash flow does not significantly influence on stock prices. The results of simultaneous hypothesis testing showed that earnings, operating cash flow, investing cash flow and financing cash flows have a significant and positive effect on stock price. Keywords:earning, cash flow, and stock pricehttp://journal2.um.ac.id/index.php/jaa/article/view/7181 |
spellingShingle | Asrianti Asrianti Syamsuri Rahim PENGARUH LABA DAN ARUS KAS TERHADAP HARGA SAHAM PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA Jurnal Akuntansi Aktual |
title | PENGARUH LABA DAN ARUS KAS TERHADAP HARGA SAHAM PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA |
title_full | PENGARUH LABA DAN ARUS KAS TERHADAP HARGA SAHAM PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA |
title_fullStr | PENGARUH LABA DAN ARUS KAS TERHADAP HARGA SAHAM PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA |
title_full_unstemmed | PENGARUH LABA DAN ARUS KAS TERHADAP HARGA SAHAM PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA |
title_short | PENGARUH LABA DAN ARUS KAS TERHADAP HARGA SAHAM PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA |
title_sort | pengaruh laba dan arus kas terhadap harga saham perusahaan lq 45 di bursa efek indonesia |
url | http://journal2.um.ac.id/index.php/jaa/article/view/7181 |
work_keys_str_mv | AT asriantiasrianti pengaruhlabadanaruskasterhadaphargasahamperusahaanlq45dibursaefekindonesia AT syamsurirahim pengaruhlabadanaruskasterhadaphargasahamperusahaanlq45dibursaefekindonesia |