Abstract :
ABSTRAK
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh komponen laporan
arus kas, laba kotor dan size perusahaan terhadap expected return saham pada
perusahaan Jakarta Islamic indexs periode tahun 2011-2013. Jenis penelitan yang
digunakan adalah eksplanatori, yaitu untuk menguji hipotesis. Teknik
pengambilan sampel menggunakan purposive sampling. Hasil penelitian ini
menunjukan bahwa nilai korelasi menunjukan hubungan antar variabel adalah
dalam kategori cukup lemah, pada uji pengaruh komponen laporan arus kas
terhadap expected return saham secara parsial berpengaruh signifikan terhadap
expected return saham dengan ketiganya memiliki hubungan yang positif. Size
perusahaan terhadap expected return saham secara parsial berpengaruh signifikan
dimana size perusahaan memiliki hubungan yang negative. Sedangkan laba kotor
secara parsial berpengaruh tidak signifikan terhadap expected return saham
dimana laba kotor memiliki hubungan yang negatif. Dan. Secara simultan
komponen laporan arus kas, laba kotor dan size perusahaan menunjukan
pengaruh yang signifikan terhadap expected return saham.
Kata Kunci: Komponen Laporan Arus Kas, Laba Kotor, Size Perusahaan
dan Expected Return Saham
ABSTRACT
The purpose of this study is to know the effect of statement of cash flows?s
component, gross profit and size of company on expected return of stock in
company that listing in Jakarta Islamic Index period 2011-2013.The type of this
study is explanatory research, that is to test hypothesis. The technique used in
sampling is purposive sampling. The result of this research showed that the
correlation value among variables categorized in lowest category, on influence
test of statement of cash flows?s component on expected return of stock partially
had significant effect on expected return of capital with all of the three
components had a positive relationship. In addition, size of company on expected
return of stock partially had a significant effect in which size of company had a
negative relationship. Meanwhile gross profit partially had influence but not
significant on expected return which is gross profit has a negative relationship.
Simultaneously statement of cash flows?s component, gross profit and size of
company influenced significantly on expected return of stock.
Keyword: Statement of cash flows?s component, Gross Profit, size of Company,
and Expected Return of Stock.