PENGARUH PERUBAHAN LABA AKUNTANSI DAN LAPORAN ARUS KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR JENIS CONSUMER GOODS INDUSTRY YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Kaban, Melda Agustina (2012) PENGARUH PERUBAHAN LABA AKUNTANSI DAN LAPORAN ARUS KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR JENIS CONSUMER GOODS INDUSTRY YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI). Undergraduate thesis, UNIMED.

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Abstract

Permasalahan dalam penelitian ini adalah apakah terdapat pengaruh antara perubahan laba akuntansi dan laporan arus kas terhadap harga saham pada perusahaan manufaktur jenis consumer goods industry yang terdaftar di Bursa Efek Indonesia (BEI) baik secara parsial maupun simultan . Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris adanya pengaruh perubahan laba akuntansi dan laporan arus kas pada perusahaan manufaktur jenis consumer goods industry yang terdaftar di Bursa Efek Indonesia (BEI). Populasi penelitian ini adalah perusahaan manufaktur jenis consumer goods industry yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2010-2011 dengan data keuangan periode 2009-2011. Pemilihan sampel dilakukan dengan metode purposive sampling. Berdasarkan kriteria yang telah ditentukan maka jumlah perusahaan yang memenuhi syarat sebagai sampel adalah sebanyak 21 perusahaan.Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Analisis ini digunakan untuk menguji hubungan antara variabel independen yaitu perubahan laba akuntansi dan laporan arus kas terhadap variabel dependen yaitu harga saham . Hasil yang diperoleh dari analisis data dengan taraf signifikansi 5% menunjukkan bahwa probabilitas signifikansi perubahan laba akuntansi (0,009 < 0,05), arus kas (0,993 > 0,05), sedangkan secara simultan diperoleh probabilitas signifikansi sebesar 0,025<0,05. Kesimpulan dari hasil penelitian menyatakan bahwa secara parsial perubahan laba akuntansi berpengaruh positif dan signifikan terhadap harga saham dan hipotesis pertama diterima namun secara parsial laporan arus kas tidak berpengaruh terhadap harga saham dan hipotesis kedua ditolak, sedangkan secara simultan perubahan laba akuntansi dan laporan arus kas berpengaruh positif dan signifikan terhadap harga saham , jadi hipotesis ketiga diterima.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorGinting, Jihen195712041989031001
Call Number: 657 Kab p
Keywords: Harga Saham; Perubahan Laba Akuntansi; Laporan Arus Kas
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD9000 Special industries and trades > HD9720 Manufacturing industries
H Social Sciences > HJ Public Finance > HJ2005 Income and expenditure. Budget
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Elsya Fitri Utami
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/12846

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