PENGARUH LABA AKUNTANSI, NILAI BUKU, DAN TOTAL ARUS KAS TERHADAP MARKET VALUE: STUDI AKUNTANSI RELEVANSI NILAI
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Institusion
Universitas Muhammadiyah Yogyakarta
Author
ESTI ROKHMAWATI
Subject
Datestamp
2022-07-20 01:45:46
Abstract :
The purpose of this research is to show about relevance of accounting profit information, book value, and cash flow in explaining market value using price rating and stock return. The object was excluded financial industry listed at Jakarta Stock Exchange from 2003 to 2005. The result of sampling election with purposive sampling method was 83 companies. The method used in analyzing data was doubled linear regression. Its process was done using cross sectional yearly to see the effect of each variable on stock price and stock return for each year. The result of price typed experiment showed that there was significant effect of accounting profit and book value stock price while the cash flow has no significant effect to it. The return typed experiment showed that the changing variable of accounting profit, book value, cash flow and return of investment has no significant effect in stock return.
The purpose of this research is to show about relevance of accounting profit information, book value, and cash flow in explaining market value using price rating and stock return. The object was excluded financial industry listed at Jakarta Stock Exchange from 2003 to 2005. The result of sampling election with purposive sampling method was 83 companies. The method used in analyzing data was doubled linear regression. Its process was done using cross sectional yearly to see the effect of each variable on stock price and stock return for each year. The result of price typed experiment showed that there was significant effect of accounting profit and book value stock price while the cash flow has no significant effect to it. The return typed experiment showed that the changing variable of accounting profit, book value, cash flow and return of investment has no significant effect in stock return.
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