MANAJEMEN LABA SEBAGAI FAKTOR PEMODERASI DAMPAK AKTIVITASARUS KAS PADA RETURN SAHAM

Indarto, St. Lily (2017) MANAJEMEN LABA SEBAGAI FAKTOR PEMODERASI DAMPAK AKTIVITASARUS KAS PADA RETURN SAHAM. MANAJEMEN LABA SEBAGAI FAKTOR PEMODERASI DAMPAK AKTIVITASARUS KAS PADA RETURN SAHAM.

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Abstract

:In stock investing, an investor should consider there turn of shares to be acquired.Cash flow statement as components of financial statements is one source of information to the attention of investors. This study aims to determine the effect of the activity of operating cash flow, cash flow investing and financing cash flow to return stock and determine the effect of earnings management as moderating variable on activity relationship of operating cash flow,cash flow investing and financing cash flow to return stock in manufacturing companies listed on the Indonesia Stock Exchange 2010-2014. The sample used in this study were 204 companies listed on the Indonesia Stock Exchange obtained through purposive sampling method. The statistics method used is descriptive statistical analysis and multiple linear regression analysis. The study says that the operating cash flow and financing cash flow positive effect on stock returns. While the investment cash flow negative effect on stock returns. Furthermore,earnings management is able to strengthen the relationship of operating cash flow and cash flow of funding to stock return. Nevertheless, earnings management is not able to strengthen the relationship between the cash flows of investment to stock return.

Item Type:	Article
Subjects:	600 Technology (Applied sciences) > 650 Management > 657 Accounting
Divisions:	Faculty of Economics and Business > Department of Accounting
Depositing User:	ms F. Dewi Retnowati
Date Deposited:	19 Apr 2021 02:26
Last Modified:	19 Apr 2021 02:26
URI:	http://repository.unika.ac.id/id/eprint/24364

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