Analisis Relevansi Nilai Informasi Laba Bersih, Other Comprehensive Income dan Arus Kas Operasi terhadap Return Saham

Pertiwi, Anindya (2017) Analisis Relevansi Nilai Informasi Laba Bersih, Other Comprehensive Income dan Arus Kas Operasi terhadap Return Saham. Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

This research examines value relevance of net income, other comprehensive income and operation cash flow to stock return. A particular accounting number has value relevance when it reflects information that is used in investors „decision making of stock‟ valuation. In this research, stock return was measured by the ratio between the changing of stock price per 31 Dec 2015 and stock price per Dec 2014 at closing price. This research uses multiple regression analysis model. Samples were taken with simple random sampling method where conducted by determination of sample counted with Slovin formula, so that the total of sample is 188 companies. The results prove that the partial effect of each variable, net income has a significant effect to return saham, except for insignificant, other comprehensive income and operation cash flow. Three independent variables have a significant impact company's stock return.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number Per a 6197/2017
Uncontrolled Keywords: net income, other comprehensive income, operation cash flow, stock return
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 11 Jul 2019 02:08
Last Modified: 11 Jul 2019 02:08
URI: http://repository.stieykpn.ac.id/id/eprint/311

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