Analisa pengaruh kandungan informasi arus kas, komponen arus kas dan laba akuntansi dengan harga saham serta dividen kas

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Analisa pengaruh kandungan informasi arus kas, komponen arus kas dan laba akuntansi dengan harga saham serta dividen kas

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Oleh : Andri Gilang Nugraha Ansari

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2006

Pembimbing 1 : Yvonne Augustine

Subyek : Corporations - Finance;Disclosure in accounting

Kata Kunci : accounting profit, cash flow, component of cash flows, cash dividend, stock price

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2006_TA_AK_Analisa-Pengaruh-Kandungan-Informasi_1.pdf	14
2.	2006_TA_AK_Analisa-Pengaruh-Kandungan-Informasi_2.pdf
3.	2006_TA_AK_Analisa-Pengaruh-Kandungan-Informasi_3.pdf
4.	2006_TA_AK_Analisa-Pengaruh-Kandungan-Informasi_4.pdf
5.	2006_TA_AK_Analisa-Pengaruh-Kandungan-Informasi_5.pdf
6.	2006_TA_AK_Analisa-Pengaruh-Kandungan-Informasi_6.pdf	5
7.	2006_TA_AK_Analisa-Pengaruh-Kandungan-Informasi_7.pdf

Abstrak
Abstract

T Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kandungan informasi total arus kas, komponen arus kas dan laba akuntansi terhadap harga saham dan dividen kas pada perusahaan manufaktur. Penelitian ini mengambil sampel dari perusahaan manufaktur yang terdaftar pada Bursa Efek Jakarta dari tahun 1999-2003 yang telah diaudit laporan keuangannya. Metode statistik yang digunakan pada uji hipotesa adalah linier multiple regression yaitu model level. Hasil uji empirik pada model pertama untuk menguji pengaruh laba akuntansi dan total aliran kas terhadap harga saham dihasilkan laba akuntansi mempunyai pengaruh yang positif dan signifikan dengan harga saham, sedangkan tidak terdapat pengaruh yang signifikan antara total arus kas dengan harga saham. Pada model kedua yang menguji pengaruh komponen arus kas yakni aliran kas dari aktivitas operasi, investasi dan pendanaan terhadap harga saham yang dihasilkan pemisahan total aliran kas tidak terdapat pengaruh yang signifikan dengan harga saham kecuali arus kas dari aktivitas operasi yang memberikan pengaruh positif dan signifikan dengan harga saham. Pada model ketiga menguji pengaruh laba akuntansi dan arus kas operasi terhadap dividen kas memberikan hasil pengaruh positif dan signifikan antara laba akuntansi dengan dividen kas dimana pengaruh arus kas dari aktivitas operasi tidak terdapat pengaruh yang signifikan dengan dividen kas

T The purpose of this study was to determine the effect of the total information content of cash flow, cash flow and earnings components accounting for stock and cash dividends in manufacturing companies. The study takes a sample of manufacturing firms listed on the Jakarta Stock Exchange from year 1999-2003 audited financial statements. The statistical method used to test the linear multiple regression hypothesis is that the model level. The results of the empirical test on the first model to test the effect of accounting earnings and total cash flow to share price resulting accounting income has a positive and significant stock price, whereas there was no significant effect between the total cash flow with the stock price. In the second model to test the influence of the components of cash flow Cash flow from operating, investing and financing activities of the stock price generated total separation of cash flow there is no significant effect of the share price unless cash flow from operating activities that provide a positive and significant effect of a price stock. In the third model tested the effect of accounting earnings and operating cash flow of the cash dividend yield positive and significant relationship between accounting income with cash dividend where the influence of cash flow from operating activities there is no significant effect of the dividend / The purpose of this study was to determine the effect of the compounds total cash flow of information, the components of cash flow and accounting earnings on stock prices and cash dividends in manufacturing companies. The study takes a sample of manufacturing firms listed on the Jakarta Stock Exchange from year 1999-2003 audited financial statements. The statistical method used to test the linear multiple regression hypothesis is that the model level. The results of the empirical test on the first model to test the effect of accounting earnings and total cash flow to share price resulting accounting income has a positive and significant stock price, whereas there was no significant effect between the total cash flow with the stock price. In the second model to test the influence of the components of cash flow Cash flow from operating, investing and financing activities of the stock price generated total separation of cash flow there is no significant effect of the share price unless cash flow from operating activities that provide a positive and significant effect of a price stock. In the third model tested the effect of accounting earnings and operating cash flow of the cash dividend yield positive and significant relationship between accounting income with cash dividend where the influence of cash flow from operating activities there is no significant effect of the dividend kasTujuan of this study was to determine the effect of the information content total cash flow, cash flow and earnings components accounting for stock and cash dividends in manufacturing companies. The study takes a sample of manufacturing firms listed on the Jakarta Stock Exchange from year 1999-2003 audited financial statements. The statistical method used to test the linear multiple regression hypothesis is that the model level. The results of the empirical test on the first model to test the effect of accounting earnings and total cash flow to share price resulting accounting income has a positive and significant stock price, whereas there was no significant effect between the total cash flow with the stock price. In the second model to test the influence of the components of cash flow Cash flow from operating, investing and financing activities of the stock price generated total separation of cash flow there is no significant effect of the share price unless cash flow from operating activities that provide a positive and significant effect of a price stock. In the third model tested the effect of accounting earnings and operating cash flow of the cash dividend yield positive and significant relationship between accounting income with cash dividend where the influence of cash flow from operating activities there is no significant effect of cash dividend