PENGARUH LABA AKUNTANSI DAN ARUS KAS OPERASI TERHADAP HARGA SAHAM DENGAN LIKUIDITAS SEBAGAI VARIABEL MODERATING PADA INDEX LQ-45
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
PRATIWI, JULIANA EKA
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-06 01:55:26
Abstract :
For companies that want to continue to expand its business would be able to increase its capital by way of sale of shares in the capital market. Along with the rapid development of the capital market in Indonesia is currently in need of support rapid and continuous information. In order to obtain useful information for potential investors, the accounting played a role in providing the necessary information.Financial statements published by the company should be able to reveal the true condition of the company, which will benefit the general public. This study aims to determine the factors that affect the accounting income and operating cash flow to stock price with liquidity as a moderating variable. The sampling method using purposive sampling method and multiple linear regression with residual test in the study. The number of samples in this study were 45 number of financial reports of 12 companies belonging to the LQ- 45 index in the period 2008-2011. The results showed that: 1) accounting income is not affect on stock prices 2) Operating cash flow effect on stock prices 3) CR is not a moderating variable that affects accounting income on stock prices, and 4) CR is not a moderating variable that affects the operating cash flow on stock prices. Keywords: accounting Income, operating cash flow, liquidity, and stock prices.
For companies that want to continue to expand its business would be able to increase its capital by way of sale of shares in the capital market. Along with the rapid development of the capital market in Indonesia is currently in need of support rapid and continuous information. In order to obtain useful information for potential investors, the accounting played a role in providing the necessary information.Financial statements published by the company should be able to reveal the true condition of the company, which will benefit the general public. This study aims to determine the factors that affect the accounting income and operating cash flow to stock price with liquidity as a moderating variable. The sampling method using purposive sampling method and multiple linear regression with residual test in the study. The number of samples in this study were 45 number of financial reports of 12 companies belonging to the LQ- 45 index in the period 2008-2011. The results showed that: 1) accounting income is not affect on stock prices 2) Operating cash flow effect on stock prices 3) CR is not a moderating variable that affects accounting income on stock prices, and 4) CR is not a moderating variable that affects the operating cash flow on stock prices. Keywords: accounting Income, operating cash flow, liquidity, and stock prices.
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