PENGARUH PERKIRAAN AKRUAL DARI LABA OPERASI DAN ARUS KAS OPERASI TERHADAP RETURN SAHAM

Noveria, Dian and Pratana, Puspa Midiastuti (2012) PENGARUH PERKIRAAN AKRUAL DARI LABA OPERASI DAN ARUS KAS OPERASI TERHADAP RETURN SAHAM. Undergraduated thesis, Fakultas Ekonomi UNIB.

Text DIAN NOVERIA-0.pdf - Bibliography Restricted to Registered users only Available under License Creative Commons GNU GPL (Software). Download (1MB)

Abstract

The aims of this research are to know: (1) a positive effects of operating income to stock return, (2) a positive effects of cash from operating to stock return, and (3) a positive effects of accumulating content informations between operating income and cash from operation to stock return. The final aims of this research is to know a positive effects of accrual items on the operating income and the cash from operations to stock return. The research of this is manufacturing sector in period 2004 to 2010 by using purposive sampling method. There are 234 companies fulfilling criterion as this research sample. The results in this research show that the H1 and H3 show the income operation and the acumulating content informations has no effect to stock return. H2 shows that the cash flow operation have a positive and significant influence to stock return. It shows that information cash from operation is more relevant than from operating income. H4 shows that the accrual item from income operation and cash from operations have a positive and significant influence to stock return. It shows that the accrual component from income operating and cash from operations provide more relevant information in making economic decisions.

Actions (login required)

View Item