Informasi Laba dan Arus Kas Terhadap Relevansi Nilai Melalui Book Value (Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index tahun 2016-2018)

Ramadhanti, Mila and -, Andy Dwi Bayu Bawono, S.E., M.Si., Ph.D (2020) Informasi Laba dan Arus Kas Terhadap Relevansi Nilai Melalui Book Value (Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index tahun 2016-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine the relationship between earnings and operating cash flow as an independent variable on the value relevance of accounting information proxied by stock returns through book value as a moderating variable. The choice of stock returns as an independent variable is carried out because similar research on value relevance tends to use stock prices as an independent variable. The sample of this study is all population of companies listed on the Jakarta Islamic Index (JII) in the 2016-2018 period June-November (issued from June 1st) using saturation sampling. The data used in this study are annual financial reports and annual reports from the Indonesia Stock Exchange (IDX) and stock prices from Yahoo Finance. Data were tested using multiple linear regression analysis. The results showed that earnings and cash flow have an effect on value relevance proxied by stock returns. Meanwhile, book value neither strengthens nor weakens earnings and cash flow towards stock returns as a moderating variable.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Laba, Arus Kas Operasi, Return Saham, Relevansi Nilai, Jakarta Islamic Index
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	MILA RAMADHANTI
Date Deposited:	21 Feb 2020 07:16
Last Modified:	21 Feb 2020 07:16
URI:	http://eprints.ums.ac.id/id/eprint/81365

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