PENGARUH ARUS KAS DAN LABA AUNTANSI TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR INDUSTRI OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BEI
| Main Author: | rahmat setiawan, bagus |
|---|---|
| Format: | Article info application/pdf Journal |
| Bahasa: | ind |
| Terbitan: |
LPPM Universitas Muhammadiyah Sumatera Barat
, 2018
|
| Online Access: |
https://jurnal.umsb.ac.id/index.php/menarailmu/article/view/826 https://jurnal.umsb.ac.id/index.php/menarailmu/article/view/826/737 |
Daftar Isi:
- This study discusses the effect of cash flow and accounting earnings on stock priceof manufaktur industry otomotif and component company listed in Indonesia StockExchange (BEI) in the period 2015-2017. The research data obtained from incomestatement, statement of cash flows and Stock Price.Sampling was purposive samplingmethod as many as 6 companies in accordance with predetermined criteria. The researchmethod used is the study hypothesis by analysis of correlation coefficients, multiple linearregression, t test, F test, the coefficient of determination and beta coefficients.The results ofcorrelation studies show that accounting earnings and operating cash flow has notcorrelation. Research by the t test to prove that only the accounting profit that influencestock prices, while operating cash flow has no effect. Research by the F test to prove thatthe independent variable simultaneous effect on stock prices. Test shows the coefficient ofdetermination of cash flow and accounting earnings on stock price of 52%.Keywords: cash flow, accounting earnings and stock prices