ASOSIASI ANTARA LABA DAN ARUS KAS TERHADAP HARGA SAHAM: BUKTI EMPIRIS PADA PERUSAHAAN KEUANGAN DI BURSA EFEK INDONESIA

Authors

  • Abdullah Taman Universitas Negeri Yogyakarta

DOI:

https://doi.org/10.21831/jpai.v8i1.939

Abstract

The objective of this study is to examine association earnings and cashflow towardshare price of financial companies in Indonesian Stock Exchange. Sample selectionwas held by purposive sampling including fivety three companies during 2003 – 2007.Analysis method utilized was multiple regression to test hypothesis with Eviews3program. The result showed that earnings and cashflow had significantly associationwith share price of financial companies (F-value= 56.8756; p < 0.001; and adjustedR2= 0.5144). Furthermore, additional test showed that earnings and financing cashflowhad significantly association with share price of financial companies.Key words: earnings, cash flow, share price, financial companies.

Downloads

Published

06/01/2009

How to Cite

Taman, A. (2009). ASOSIASI ANTARA LABA DAN ARUS KAS TERHADAP HARGA SAHAM: BUKTI EMPIRIS PADA PERUSAHAAN KEUANGAN DI BURSA EFEK INDONESIA. Jurnal Pendidikan Akuntansi Indonesia, 8(1). https://doi.org/10.21831/jpai.v8i1.939

Issue

Vol. 8 No. 1 (2009): Jurnal Pendidikan Akuntansi Indonesia

Section

Articles

License

Authors who publish with Jurnal Pendidikan Akuntansi Indonesia journal agree to the following terms:

  1. Authors retain copyright and grant the Jurnal Pendidikan Akuntansi Indonesia journal right of first publication with the work simultaneously licensed under Creative Commons Attribution License (CC BY 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  2. Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the published version of the work (e.g., post it to an institutional repository or edit it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.