Pengaruh Laba Dan Komponen Arus Kas Terhadap Harga Saham Dalam Kaitan Dengan Kondisi Pertumbuhan Penjualan Perusahaan Konstruksi, Properti, Dan Real Estate Periode 2007-2011
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Institusion
STIE Indonesia Banking School
Author
Rahmawati, Annisa Nurlailia
Subject
HF5601 Accounting
Datestamp
2020-08-28 04:30:32
Abstract :
Construction, property, and real estate companies are one of place to invest in various financial assets. Investor needs the information which has related with the investment to know the return. One of the information is financial statement where is from inside company. But not all companies are on the same corporate life-cycle and in the same sales growth because of that have different characteristic. Those will affect the usefulness of accounting performance measures, such as net income and cash flows. Therefore, the purpose of research is to examine whether net income and cash flow components are influence stock price of companies in each sales growth of corporate. Also to find out is there value-relevance of net income and cash flow in each sales growth of corporate The data on this research are using financial data of companies listed in Indonesia Stock Exchange from period 2007-2011. Researcher uses the annually data. The sample was taken using the method of purposive sampling. The method was multiplied linear regression analysis, while hypothetical test was done with t-test and f-test to prove statistically if there is significant effect. The result of research indicates net income influence stock price significantly, while cash flow components do not influence stock price. This study also provides evidence that there are value-relevance of net income and cash flow in each sales growth of corporate Keywords: net income, cash flow, stock price
Construction, property, and real estate companies are one of place to invest in various financial assets. Investor needs the information which has related with the investment to know the return. One of the information is financial statement where is from inside company. But not all companies are on the same corporate life-cycle and in the same sales growth because of that have different characteristic. Those will affect the usefulness of accounting performance measures, such as net income and cash flows. Therefore, the purpose of research is to examine whether net income and cash flow components are influence stock price of companies in each sales growth of corporate. Also to find out is there value-relevance of net income and cash flow in each sales growth of corporate The data on this research are using financial data of companies listed in Indonesia Stock Exchange from period 2007-2011. Researcher uses the annually data. The sample was taken using the method of purposive sampling. The method was multiplied linear regression analysis, while hypothetical test was done with t-test and f-test to prove statistically if there is significant effect. The result of research indicates net income influence stock price significantly, while cash flow components do not influence stock price. This study also provides evidence that there are value-relevance of net income and cash flow in each sales growth of corporate Keywords: net income, cash flow, stock price
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