ANALISIS PENGARUH RESIDUAL INCOME, EARNINGS DAN ARUS KAS OPERASI TERHADAP RETURN SAHAM

Main Author: Angela, Tamara Theresa
Format: Bachelors NonPeerReviewed Book
Bahasa: eng
Terbitan: , 2017
Subjects:
Online Access: http://eprints.upj.ac.id/id/eprint/525/1/Bagian%20awal.pdf
http://eprints.upj.ac.id/id/eprint/525/
Daftar Isi:
  • This study analyzed the influence of Residual Income, Earnings and Operating Cash Flow towards stock returns public company listed on the Indonesia Stock Exchange (IDX) and to know the benchmarks which have the most significant effect on the returns received by shareholders. This study used a sample of manufacturing firms field of food and beverage listed in Indonesia Stock Exchange with the observation period 2011 to 2015. During this period the number of companies that meet the criteria for a sample of 14 firms. By using pooled data, 70 observations obtained. The type of data used are secondary data obtained from financial data in Indonesia Stock Exchange (BEI). The analysis tool used is by using the t test and F test in hypothesis testing. The results show that. 1) Residual Income has a negative effect and no effect on stock returns. 2) Earnings has a negative effect and no significant effect on stock returns. 3) Operating cash flow is not significantly affect stock returns. Keywords: residual income, earnings, operation cash flow, stock return