PENGARUH KANDUNGAN INFORMASI KOMPONEN LAPORAN ARUS KAS, LABA KOTOR, SIZE PERUSAHAAN, DAN DEBT TO EQUITY RATIO TERHADAP EXPECTED RETURN SAHAM (Studi pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia)

Main Author: Darussalam, Indra Berlian
Format: Thesis NonPeerReviewed
Terbitan: , 2011
Subjects:
Online Access: http://eprints.umm.ac.id/14535/
Daftar Isi:
  • This research objective is to find out the effect of information content of cash flow statement components, gross profit, firm?s size, and debt to equity ratio on expected return. The objects used in this research are food and beverage firms listed in Indonesian Stock Exchange at 2006-2008 period. By purposive sampling method, this research obtained a sample of 15 food and beverage firms. Analysis method used is multiple linear regression analysis. The result of this research shows that investing cash flow, financing cash flow, and firm?s size effect significantly on expected return, while operating cash flow, gross profit, and debt to equity ratio do not effect significantly on expected return.