PENGARUH ARUS KAS DAN LABA AKUNTANSI TERHADAP HARGA SAHAM PERUSAHAAN INDUSTRI KIMIA YANG TERDAFTAR DI BURSA EFEK JAKARTA
| Main Author: | . Keni |
|---|---|
| Format: | Article application/octet-stream eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Akuntansi.
, 2010
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| Subjects: | |
| Online Access: |
http://journal.tarumanagara.ac.id/index.php/ea/article/view/724 |
Daftar Isi:
- The objective of this research is to discover the effect of the cash flow and accounting income to the stock prices of chemical industrial companies that listed in Jakarta Stock Exchange in 2006. The research objects cover cash flow, accounting income and stock prices. Cash flow consists of operating cash flow, investing cash flow and financing cash flow. Sampling method in this research is non probability sampling with purposive sample technique and 43 companies of research sample. Data analysis technique is multiple regression analysis with ordinary least square (OLS) method. The conditional test for multiple regression shows that all of the data fulfill the multiple regression requirement, and the testing of multiple linear regression model concludes that the accounting income is significantly affecting the stock prices, while the cash flow as well as operating cash flow, investing cash flow or financing cash flow are not significantly affects the stock prices.