Witarsah, Nicholas Adianto (2018) Pengaruh akrual, rofitabilitas operasional, dan profitabilitas operasional berbasis kas terhadap return saham yang diharapkan di Indonesia. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Akrual merupakan salah satu komponen pendapatan yang dicatat bedasarkan transaksi baik yang berupa kas maupun non kas. Komponen ini merupakan hasil dari penyesuaian untuk arus kas yang tidak dipengaruhi waktu peneriman bon dan pembayaran. Dalam penelitian-penelitian sebelumnya, akrual ditemukan memiliki pengaruh yang negatif dengan return saham yang diharapkan. Jika jumlah akrual meningkat maka return saham yang diharapkan akan menurun. Dalam penelitian ini penulis membandingkan antara komponen akrual, profitabilitas operasional, dan profitabilitas operasional berbasis kas. Penulis menemukan bahwa di pasar Indonesia komponen akrual memiliki pengaruh yang positif dengan return saham yang diharapkan sedangkan komponen profitabilitas operasional dan profitabilitas operasional berbasis kas memiliki pengaruh yang negatif terhadap return saham yang diharapkan.
Item Type: | Thesis (Bachelor) | ||||||||
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Additional Information: | SK 11-14 WIT p ; 31001000258781 | ||||||||
Uncontrolled Keywords: | akrual; profitabilitas operasional; arus kas. | ||||||||
Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Management Current > Faculty/School - UPH Karawaci > Business School > Management |
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Depositing User: | Marselita New | ||||||||
Date Deposited: | 13 Jun 2022 08:31 | ||||||||
Last Modified: | 22 Jan 2024 06:01 | ||||||||
URI: | http://repository.uph.edu/id/eprint/47787 |
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