Abstract :
This study aims to obtain empirical evidence whether the structure of
accounting earnings, cash flow and book value of equity share price in effect on
the Indonesia Stock Exchange. There are 26 banks listed companies in Indonesia
Stock Exchange in the period 2010-2012 was selected as the sample in this study,
where the sampling technique using purposive sampling method . Dependent
variable stock prices obtained from finance.yahoo.co.id. Independent variable
accounting income derived from financial statements that have been published.
Variable cash flows are divided into three operating cash flow, cash flow
financing and investing cash flows derived from the published financial
statements. Variable equity book value was obtained from published financial
statements. The findings in this study indicate that accounting earnings, cash flow
financing, investment cash flow, and book value of equity does not affect the
stock price, while operating cash flow affects stock prices in Indonesia Stock
Exchange.