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Pengaruh Perubahan Laba, Perubahan Komponen Arus Kas Dan Total Arus Kas Terhadap Return Saham
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Institusion
Universitas Katolik Musi Charitas
Author
., Meliana
Subject
H Social Sciences (General) 
Datestamp
2020-10-16 03:58:18 
Abstract :
This study aims empirically to examine the effect of the changes in accounting earning, the changes in the operating, investment and financing activities of cash flow and the changes in the total of cash flow partially to stocks return. The population of this study were go public financial sector companies listed on the Indonesia Stock Exchange. Samples determined by using purposive sampling method. The sampels obtained were as much 39 companies. Testing the hypothesis were did by using multiple regression analysis method with the help of SPSS Ver.18.0. The test results showed that the first hypothesis (H1) which states that the change in accounting earning significantly effect on stock returns, accepted. The second hypothesis (H2) which states that the change in cash flow operating activity significantly effect on stock returns, accepted. The third hypothesis (H3) which states that the change in cash flow investing activity significantly effect on stock returns, rejected. The fourth hypothesis (H4) which states that the change in cash flow financing activity significantly effect on stock returns, rejected. The last, the fifth hypothesis (H5) which states that the change in total cash flow significantly effect on stock returns, rejected. 
Institution Info

Universitas Katolik Musi Charitas