Detail Inovasi Perguruan Tinggi


Tema: AKUNTANSI
Judul: The Effect of Cash Flows and Accounting Profits on Stock Prices Empirical Study of Manufacturing Companies Listed on The Indonesia Stock Exchange in 2013-2016
Perguruan Tinggi: Sekolah Tinggi Ilmu Ekonomi Kesatuan
Jenis/sdm: dosen/0409108402

Tahun: 2018

Abstract. The study aims to empirically examine the effect of cash flow that consist of operating cash flow, investing cash flow, financing cash flow and accounting profit to stock price on manufactur companies in Indonesian Stock Exchange. This study used secondary data obtained from company financial reports from the period 2013 until 2016 manufactur company are listed in Indonesian Stock Exchange. Test were conductes are deskriptive statistics, classic assumption test, multiple linear regression analysis, coefficent determination, F test, and t test with using the aplicaion program SPSS version 23 for windows.

Simultaneous research results show that the operating cash flow, investing cash flow, financing cash flow, and profit accounting significantly influence to stock price. Partially, profit accounting significantly influence to stock price. Operating cash flow, Investing cash flow and financing cash flow do not significant influence to stok price.

Keywords : Operating cash flow, investing cash flow, financing cash flow, profit accounting, stock price