scholarly journals Analisis Hubungan Laba Akuntansi dan Komponen Arus Kas Dengan Harga Saham

2021 ◽  
Vol 5 (2) ◽  
pp. 160-179
Author(s):  
Fitri Nurani ◽  
Andrianto
Keyword(s):  
Cash Flow ◽  
Stock Prices ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Cash Flows ◽  
Normality Test ◽  
Operating Cash Flow ◽  
Flow Variables ◽  
Linearity Test ◽  
Pearson Correlations

This study aims to examine the relationship between accounting profit, operating cash flow, investment cash flow and financing cash flow with stock prices. This study uses data from the financial statements of companies listed in LQ 45 on the Indonesian Stock Exchange from 2014- 2019. And the company sampling technique using purposive sampling a number of 34 companies LQ45 in 2014-2019. The research sample was tested using Pearson Correlations analysis and normality test and linearity test. The results of the Pearson Correlations correlation analysis show that the variables of accounting earnings and funding cash flows have a relationship with stock prices with a significance value of <0.05. And the operating cash flow and investment cash flow variables have no relationship with stock prices with a significance value of ≥ 0.05

scholarly journals FACTORS AFFECTING OPERATING CASH FLOW TO STOCK RETURN THROUGH STOCK PRICE

2018 ◽  
Vol 5 (2) ◽  
Author(s):  
Aprih . Santoso
Keyword(s):  
Stock Returns ◽  
Cash Flow ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Return ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Operating Cash Flow

Abstract : Companies need funds in order to carry out operations such as the financing of production activities, pay employees, pay other expenses related to the operation of the company. One way to obtain these funds is to attract investors to invest in companies in the form of stock, but in making this investment is certainly not easy for investors, because investors need consideration beforehand to find out how the company's performance. The purpose of this study was to examine and analyze the effect of operating cash flow to stock return through stock price at companies listed on the Stock Exchange Year 2012-2015. The data used in this study dala are secondary data from the financial statements of companies listed on the Indonesia Stock Exchange period 2012 - 2015. The data are in the form of financial statements can be obtained from the Indonesian Capital Market Directory (ICMD), the IDX website www.idx.co. id as well as from various other sources to support this research. The population in this research is manufacturing companies listed on the Stock Exchange the period 2012 - 2015. The samples taken by the sampling technique used purposive sampling.From the test results and analysis of the data it can be concluded that operating cash flow directly and indirectly has no effect on stock returns through stock prices showed no significant results. Keywords :  Operating Cash Flow, Stock Price, Stocks Return

scholarly journals Effect Of Net Income And Operating Cash Flow On Cash Dividends

2019 ◽  
Vol 3 (2) ◽  
pp. 145-158
Author(s):  
Sherly Rinjani ◽  
Uswatun Hasanah
Keyword(s):  
Cash Flow ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Cash Flows ◽  
Net Income ◽  
Financial Condition ◽  
Operating Cash Flows ◽  
Operating Cash Flow

In invested, investors are more interested to shared profits at the form of cash dividends. The factor that can determine the amount of cash dividends that companies shared to investors are financial condition of the company which consists of net income and operating cash flow. The objective of this research is to determine the influence of net income and operating cash flows on cash dividends. The population of this research was pharmaceutical sub-sector manufacturing company on the Indonesia Stock Exchange (IDX) 2013-2018 Period. The sampling technique used in this research is purposive sampling method, and five companies have conform of that criteria sampling. This research used multiple linear regression analysis with IBM SPSS 23 software.The result of this research showed that (1) net income has influence on cash dividends (2) operating cash flow has influence on cash dividends.

DETERMINAN HARGA SAHAM PERUSAHAAN MANUFAKTUR DENGAN UKURAN PERUSAHAAN DAN ROA SEBAGAI VARIABEL KONTROL

2019 ◽  
Vol 15 (1) ◽  
pp. 45
Author(s):  
Astuti Yuli Setyani
Keyword(s):  
Cash Flow ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Control Variable ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Purposive Sampling ◽  
Operating Cash Flow

This study aims to analyze the factors that influence the rise or fall of stock prices in manufacturing companies listing on the Indonesia Stock Exchange. The research sample consisted of all manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. The sampling technique used in this study is purposive sampling method, which is the determination of samples based on certain criteria in accordance with what is desired by the researcher. The data used in the study are secondary data as many as 232 samples. The results of this study are in the first test of Operating Cash Flow, DER. Growth in sales and Size has no effect on Stock Prices. The second test with size as the contor variable also does not affect the price, while the third test of ROA as a control variable influences the stock price. Keywords: Return On Assets, Operating Cash Flow, DER, Sales Growth Rate, Stock Price. ABSTRAK Penelitian ini bertujuan untuk menganalisis faktor-faktor yang berpengaruh terhadap naik atau turunnya harga saham pada perusahaan manufaktur yang listing di Bursa Efek Indonesia. Sampel penelitian ini terdiri dari seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling, yaitu penentuan sampel berdasarkan kriteria tertentu sesuai dengan yang dikehendaki oleh peneliti. Data yang digunakan dalam penelitian adalah data sekunder sebanyak 232 sampel. Hasil dari penelitian ini dalam pengujian pertama Arus Kas Operasi , DER.Pertumbuhan penjualan dan Size tidak berpengaruh terhadap Harga Saham. Pengujian kedua dengan size sebagai variabel kontor juga tidak berpengaruh terhadap harga sahan ,sedangkan pengujian ketiga ROA sebagai variabel kontrol berpengaruh terhadap harga saham. Kata kunci: Return On Assets, Arus Kas Operasi, DER, Tingkat Pertumbuhan Penjualan, Harga Saham

scholarly journals PENGARUH LABA AKUNTANSI DAN ARUS KAS TERHADAP RETURN SAHAM PERUSAHAAN YANG LISTING DI BEI

2017 ◽  
Vol 16 (01) ◽  
Author(s):  
Sri Purwanti, Yul Chomsatu, Endang Masitoh W.
Keyword(s):  
Stock Returns ◽  
Cash Flow ◽  
Stock Return ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Cash Flows ◽  
Accounting Earnings ◽  
Operating Cash Flow

This study aimed to examine the effect of accounting earnings and cash flow to  stock returns companies listed on the Stock Exchange . This study used a sample of 44 companies. Samples were selected based on purposive sampling technique. Data used is secondary data. Analysis of the data using the classical assumption test and multiple linear regression analysis. Variables used in this study is the accounting profit , operating cash flow , cash flow financing , and cash flows of the investment as an independent variable. Stock return as the dependent variable. The results show that accounting earnings and cash flow simultaneously significant effect on stock returns. Accounting profit significantly influence stock returns. Operating cash flow does not have a significant effect on stock returns . Financing cash flows have a significant effect on stock returns. Investment cash flow does not have a significant effect on stock returns. Keywords : Earnings, Cash, Stock Return

scholarly journals Pengaruh Struktur Modal, Struktur Aset, Laba Bersih, Piutang Usaha, Likuiditas, Profitabilitas terhadap Arus Kas

Owner ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 368-379
Author(s):  
Tatema Hondro ◽  
Masriani Laia ◽  
Mastaniria Nduru ◽  
Bayu Wulandari
Keyword(s):  
Capital Structure ◽  
Cash Flow ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Cash Flows ◽  
Coefficient Of Determination ◽  
Net Income ◽  
Accounts Receivable ◽  
Service Companies ◽  
Flow Variables

The purpose of this study was to see and test whether the effect of capital structure, asset structure, net income, accounts receivable, liquidity, profitability variable to cash flows variable on the value of service companies listed on the IDX (Indonesia Stock Exchange) from 2017-2019. This research uses a method with a quantitative descriptive approach. The population obtained was 78 companies listed on the Indonesia Stock Exchange from 2017-2019. The sample used in this study was purposive sampling technique. The sample obtained was 12 companies. The data analysis used several analyzes, namely multiple linear analysis, the coefficient of determination test, the classical assumption test, the F test, and the t-test. This study shows that partially the variables of capital structure, asset structure, accounts receivable, liquidity, ROE has no effect on cash flow variables at service companies that listed on the Indonesia Stock Exchange, while the net income variable has an influence on cash flow variables at service companies listed in Indonesia Stock Exchange, and simultaneously the variables of capital structure, asset structure, net income, accounts receivable, liquidity, Return On Equity do not have an influence on cash flow variables in service companies that listed on the Indonesia Stock Exchange.

scholarly journals Study on Companies from the Energy Sector from the Perspective of Performance through the Operating Cash Flow

Energies ◽  
2021 ◽  
Vol 14 (12) ◽  
pp. 3667
Author(s):  
Claudia Diana Sabău-Popa ◽  
Luminița Rus ◽  
Dana Simona Gherai ◽  
Codruța Mare ◽  
Ioan Gheorghe Țara
Keyword(s):  
Labor Productivity ◽  
Cash Flow ◽  
Stock Exchange ◽  
Average Duration ◽  
Significant Negative Correlation ◽  
Cash Flows ◽  
Energy Sector ◽  
Or Management ◽  
Operating Cash Flow ◽  
The Impact

In this paper we analyzed the link between companies’ performance, in terms of cash and income, and the labor productivity or management rates, in case of the companies from the energy sector listed on the Bucharest Stock Exchange. We focused on the energy sector because of the impact that its expansion has on the evolution of economies around the world and because of its dynamics in the sense of gradually shifting to the use of energy from renewable sources. We have used panel regression models to analyze the operating cash flow and the profitability rates and the determination of a causal or dependency relationship with labor productivity or management rates. The results of this study show a significant negative correlation between operating cash flows and the average duration of stock rotation, and no correlation between productivity and the operating cash flow. Instead, the average duration of stock turnover does not at all influence the profitability rates, and productivity is always significant for the return on assets, ie forthe return on equitywith a positive coefficient, as expected. The gap between the average duration of payment of suppliers and the average duration of receivables does not significantly influence neither the cash flow nor the rates of return.

PENGARUH PERUBAHAN KOMPONEN LAPORAN ARUS KAS, PERUBAHAN LABA KOTOR, DAN PERUBAHAN SIZE PERUSAHAAN TERHADAP EXPECTED RETURN SAHAM

2011 ◽  
Vol 7 (1) ◽  
pp. 39
Author(s):  
Serly C ◽  
Astuti Yuli Setyani
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Cash Flow ◽  
Stock Exchange ◽  
Cash Flows ◽  
Gross Margin ◽  
Expected Return ◽  
Flow Changes ◽  
Operating Cash Flow ◽  
Observation Period

The purpose of this study was to examine the effect of changes in thecomponents of cash flows (operating cash flow changes, investment cashflow changes , cash flow funding changes), changes in gross profit,and change the size of the company toward expected return stock ofmanufacturing companies which go public in Indonesia Stock Exchange. The number of companies studied as many as 84 companies listed in Indonesia Stock Exchange with the observation period from 2004 to 2008. The technique used in the data analysis is the technique of multiple linear regression. Results of the study showed that only cash flow operations changes ,investment cash flow changes and gross margin changes that showed significantly influence against expected return stockKata kunci: expected return, size, arus kas operasi, arus kas investasi, laba kotor

scholarly journals Kemampuan Laba dan Arus Kas Operasi dalam Memprediksi Laba dan Arus Kas Masa Depan

2018 ◽  
pp. 80
Author(s):  
Frans AP Dromexs Lumbantoruan ◽  
I Gusti Ngurah Agung Suaryana
Keyword(s):  
Cash Flow ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Flow Property ◽  
Multiple Linear Regression Analysis ◽  
Cash Flows ◽  
Future Earnings ◽  
Analysis Technique ◽  
Operating Cash Flow ◽  
Future Cash Flows

This study aims to determine the ability of earnings and operating cash flows in predicting earnings and future cash flows. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange. The samples used by 20 companies with 40 observations. The sampling was done by nonprobability samplingmethod with purposive samplingtechnique. The analysis technique used is multiple linear regression analysis. Based on the result of the analysis, earnings influences in predicting future earnings. Likewise, earnings and operating cash flow have an effect in predicting future cash flows. However, operating cash flow is not influential in predicting future earnings. Keywords: profitability, cash flow, property

scholarly journals PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI DAN UKURAN PERUSAHAAN TERHADAP HARGA PENUTUPAN SAHAM MELALUI KEBIJAKAN DIVIDEN

2020 ◽  
Vol 3 (2) ◽  
pp. 87-119
Author(s):  
Saiful Muchlis ◽  
Febriani Setijawan
Keyword(s):  
Cash Flow ◽  
Indirect Effect ◽  
Consumer Goods ◽  
Stock Prices ◽  
Quantitative Methods ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Company Size ◽  
Operating Cash Flow ◽  
Consumer Goods Industry

This study aims to determine the effect of accounting profit, operating cash flow and company size on stock prices through dividend policy on consumer goods industry companies on the Indonesia Stock Exchange. This research uses quantitative methods and the type of explanatory research with 2016-2018 observation years in 17 company samples. The results show (1) accounting profit and operating cash flow have a positive and significant effect on dividend policy, while the size of the company has no influence on dividend policy. (2) accounting profit and operating cash flow do not have an effect on the closing prices, while the size of the company has a positive and significant effect on the closing prices. (3) dividend policy has a positive and significant effect on the closing prices. (4) there is no indirect effect of dividend policy in mediating accounting profit and operating cash flow on the closing prices, but there is an indirect effect of dividend policy in mediating company size on the closing prices.

scholarly journals PENGARUH ARUS KAS KEGIATAN OPERASI, SIKLUS OPERASI, UKURAN PERUSAHAAN DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA (STUDI EMPIRIS PADA PERUSAHAAN JASA SUB SEKTOR KONSTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016)

2019 ◽  
Vol 3 (1) ◽  
pp. 45-54
Author(s):  
Varadika Sarah ◽  
Ahmad Jibrail ◽  
Sudrajat Martadinata
Keyword(s):  
Panel Data ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Cash Flows ◽  
Earnings Persistence ◽  
Building Sector ◽  
Operating Cycle ◽  
Operating Cash Flows ◽  
Operating Cash Flow

Earnings Persistence is earning can reflect the earnimg priod next. In fact there are still companies that do not guarantee a persistent of earning. This study wished to examine ehe effect of operating cash flows, operating cycle, firm size, and the lever of debt both individually and simultaneously to earning persistence in service compnies of construction and building sector listed on Indonesia Stock Exchange period 2013-2016. The sampling technique using purposive sampling so than 9 sample companies were obtained. Data were analized using panel data with multiple regression then tested with the help of STATA 11 softwere.The result of this study are: operating cash flow, operating cycle, firm size there is not significant effect on earning persistence. While the level of debt has significant effect on earning persistence in service compnies of construction and building sector listed on Indonesia Stock Exchange period 2013-2016

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