Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Vol. 12 No. 3 (2022): Jurnal Mahasiswa Akuntansi

Pengaruh Arus Kas terhadap Nilai Perusahaan pada Indeks IDX-MES BUMN 17

Tan, Fransisca (Unknown)



Article Info

Publish Date
06 Mar 2023

Abstract

The study aims to determine and analyze the effect of cash flow from operating, investing and financing activities on company value on IDX-MES BUMN 17 index. The study was carried out using a quantitative descriptive method for the financial statements of companies indexed on IDX-MES BUMN 17. Data analysis used multiple linear regression, hypothesis testing through the T test and F test and the coefficient of determination test. The results showed that partially operating cash flow had a non-significant positive effect on firm value and investment and financing cash flows had a negative and non-significant effect on firm value. Operating cash flow, investment and financing simultaneously have a non-significant effect on company value on IDX-MES BUMN17 Index with the magnitude of the influence exerted, namely 27.4%.

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Journal Info

Abbrev

ejafe

Publisher

Subject

Description

Jurnal KIAFE (e-ISSN 3063-5322) is a peer-reviewed, open-access scholarly journal published by the Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura. The journal was first published in January 2012 and initially served as a ...