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DAMPAK PEMODERASIAN KOMPONEN ARUS KAS TERHADAP HUBUNGAN LABA AKUNTANSI DENGAN RETURN SAHAM

Jurnal Ekonomi MODERNISASI

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Title DAMPAK PEMODERASIAN KOMPONEN ARUS KAS TERHADAP HUBUNGAN LABA AKUNTANSI DENGAN RETURN SAHAM
 
Creator Hermawan, Hendy
 
Subject Moderating Variables, Cash Flow, Accounting Income, Stock Return
 
Description Accurate information regarding listed companies is crucial to minimize investment risk. This research aims to examine the effect of accounting income on stock return, and the effect of cash flow from operation, cash flow from investment, and cash flow from financing activities respectively as moderating variables on the relationship between accounting income and stock return of manufacturer listed on the Jakarta Stock Exchange. There were 161 manufacturing companies listed during 2001 to 2005, and 39 of them are selected as sample research using purposive sampling method. With 5 year research period, there are 195 observations done. Data then are analyzed using multiple linear regressions. Results show that accounting income affect stock return significantly, which is shown by greater value of t count compare to t table. While cash flow from operation, investment, and financing activities are not able to moderate relationship between accounting income and stock return
 
Publisher Fakultas Ekonomika dan Bisnis Universitas Kanjuruhan Malang
 
Contributor —
 
Date 2012-02-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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Format application/pdf
 
Identifier http://ejournal.unikama.ac.id/index.php/JEKO/article/view/205
10.21067/jem.v8i1.205
 
Source Jurnal Ekonomi MODERNISASI; Vol 8, No 1 (2012): Februari; 29-43
Jurnal Ekonomi MODERNISASI; Vol 8, No 1 (2012): Februari; 29-43
2502-4078
0216-373X
 
Language eng
 
Relation http://ejournal.unikama.ac.id/index.php/JEKO/article/view/205/590
 
Rights This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.