Pengaruh laba operasional, arus kas, dan akrual terhadap return saham pada perushaan LQ45

Akbar, Haikal (2017) Pengaruh laba operasional, arus kas, dan akrual terhadap return saham pada perushaan LQ45. Masters thesis, Universitas Pelita Harapan.

	Text (Title) title.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (948kB)
	Text (Abstract) abstract.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (25kB)
	Text (ToC) toc.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (33kB)
	Text (Chapter 1) chapter 1.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (48kB)
	Text (Chapter 2) chapter 2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (128kB)
	Text (Chapter 3) chapter 3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (111kB)
	Text (Chapter 4) chapter 4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (102kB)
	Text (Chapter 5) chapter 5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (35kB)
Preview	Text (Bibliography) bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (42kB) | Preview
	Text (Appendices) appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (63kB)

Abstract

This study aims to find out how the effect of operating profit, accruals, and cash flow to stock returns of companies incorporated in LQ45 to see whether investors in Indonesia have paid attention to the profitability of the company. The samples used are companies registered in LQ45 period August 2016- January 2017 amounting to 45 by eliminate banking companies and financial institutions leaving 40. The data used are financial statements and stock price data 40 companies during 2008-2016. Testing using panel data and fixed effect model. The results prove that the operating profit has a positive correlation to stock returns, while for accruals and cash-based operating profit has a negative correlation. / Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh laba operasional, akrual, dan arus kas terhadap return saham perusahaan yang tergabung dalam LQ45 untuk melihat apakah investor di Indonesia telah memperhatikan profitabilitas perusahaan. Sampel yang digunakan adalah perusahaan yang terdaftar di dalam LQ45 periode Agustus 2016-Januari 2017 sejumlah 45 dengan menyisihkan perusahaan perbankan dan lembaga keuangan sehingga menyisakan 40. Data yang digunakan adalah laporan keuangan dan data harga saham 40 perusahaan tersebut selama 2008-2016. Pengujian menggunakan data panel dan model fixed effect. Hasil penelitian membuktikan bahwa laba operasional memiliki korelasi yang positif terhadap return saham, sedangkan untuk akrual dan laba operasional berbasis kas memiliki korelasi negatif.

Actions (login required)

View Item