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...

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Main Authors: Asrianti Asrianti, Syamsuri Rahim
Format: Article
Language:Indonesian
Published: Universitas Negeri Malang 2019-04-01
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
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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
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AT syamsurirahim pengaruhlabadanaruskasterhadaphargasahamperusahaanlq45dibursaefekindonesia