Jurnal Akuntansi Indonesia
Vol. 16 No. 1 (2020): Februari

LABA BERSIH, KOMPONEN ARUS KAS, DAN HARGA SAHAM

Wiya Retno Anjar Pamungkas (Politeknik Negeri Malang)
Marlina Magdalena (a:1:{s:5:"en_US"
s:24:"Politeknik Negeri Malang"
})

Sidik Ismanu (Politeknik Negeri Malang)



Article Info

Publish Date
27 Oct 2020

Abstract

This study was aimed to determine the effect of net income and cash flow components consisting of operating cash flow, investment cash flow, financing cash flow on stock price in LQ 45 Index companies listed in Indonesian Stock Exchange period of 2014-2017 . The sample used in this study amounted to 16 companies. In this study the approach used a quantitative approach. The sampling technique used purposive sampling technique. The method in data analysis used multiple linier regression analysis. Net income, operating cash flow, investment cash flow and financing cash flow as were placed as independent variables, and stock prices as the dependent variable. The results showed that the net income variable had a significant effect on stock prices with a positive direction, the operating cash flow variable had a significant effect on stock price with a negative direction, while investment cash flow variable and financing cash flow had no significant effect on stock price.

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Journal Info

Abbrev

JAI

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi Indonesia (JAI) berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan untuk pengembangan teori dan praktek akuntansi di Indonesia dan asia tenggara. JAI mencakup berbagai pendekatan penelitian, yaitu: kuantitatif, kualitatif dan metode campuran. JAI ...