Jurnal Akuntansi dan Pajak
Vol 16, No 01 (2015): Jurnal Akuntansi dan Pajak, Vol. 16 No. 01, Juli 2015

PENGARUH LABA AKUNTANSI DAN ARUS KAS TERHADAP RETURN SAHAM PERUSAHAAN YANG LISTING DI BEI

Sri Purwanti, Yul Chomsatu, Endang Masitoh W. (UNIBA Surakarta)



Article Info

Publish Date
10 Feb 2017

Abstract

This study aimed to examine the effect of accounting earnings and cash flow to  stock returns companies listed on the Stock Exchange . This study used a sample of 44 companies. Samples were selected based on purposive sampling technique. Data used is secondary data. Analysis of the data using the classical assumption test and multiple linear regression analysis. Variables used in this study is the accounting profit , operating cash flow , cash flow financing , and cash flows of the investment as an independent variable. Stock return as the dependent variable. The results show that accounting earnings and cash flow simultaneously significant effect on stock returns. Accounting profit significantly influence stock returns. Operating cash flow does not have a significant effect on stock returns . Financing cash flows have a significant effect on stock returns. Investment cash flow does not have a significant effect on stock returns. Keywords : Earnings, Cash, Stock Return

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Journal Info

Abbrev

jap

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS ...