ANALISIS PENGARUH INFORMASI LABA AKUNTANSI DAN KOMPONEN ARUS KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Siregar, Wahyu Nanda Pratama (2015) ANALISIS PENGARUH INFORMASI LABA AKUNTANSI DAN KOMPONEN ARUS KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI). Undergraduate thesis, UNIMED.

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Abstract

Permasalahan dalam penelitian ini adalah apakah informasi laba akuntansi dan komponen arus kas berpengaruh secara parsial maupun simultan terhadap harga saham pada perusahaan Real Estate dan Property yang terdaftar di (BEI). Tujuan penelitian ini untuk mengetahui pengaruh kinerja keuangan yang digambarkan oleh Laba Akuntansi, Arus Kas Operasi, Arus Kas Investasi dan Arus Kas Pendanaan secara simultan terhadap harga saham pada perushaan real estate dan property yang terdaftar di BEI.Populasi penelitian adalah perusahaan real estate dan property yang go public di BEI selama periode 2010-2012. Pemilihan sampel dilakukan dengan metode purposive sampling dan dari 45 perusahaan yang go public diperoleh 27 perusahaan sampel. Data yang digunakan adalah data sekunder. Penelitian ini menganalisis pengaruh antara Laba Akuntansi (LA), Arus Kas Operasi (AKO), Arus Kas Investasi (AKI) dan Arus Kas Pendanaan (AKP) terhadap harga saham perusahaan. Metode statistik yang digunakan adalah regresi linear berganda dengan melakukan uji asumsi klasik terlebih dahulu dengan bantuan program SPSS.Hasil penelitian menunjukkan secara parsial LA berpengaruh signifikan positif terhadap harga saham. Dapat dilihat dari thitung (5,379) > t tabel (1,665) dan nilai signifikansi 0,000 < 0,05. AKO berpengaruh signifikan negatif terhadap harga saham. Dapat dilihat thitung (-2,564) < t tabel (1,665) dan nilai signifikansi 0,000 < 0,012. AKI tidak berpengaruh terhadap harga saham. Nilai thitung (1,068) < t tabel (1,665) dan nilai signifikansi 0,289 > 0,05. Dan AKP tidak berpengaruh terhadap harga saham. Nilai thitung (-0,630) < t tabel (1,665) dan nilai signifikansi 0,531 > 0,05. Secara simultan laba akuntansi, arus kas operasi, arus kas investasi, dan arus kas pendanaan berpengaruh terhadap harga saham. Dapat dilihat dari nilai Fhitung (13,734) > F tabel (2,51), dan nilai signifikansi lebih kecil dari 0,05 (0,000 < 0,05). Nilai Adjusted R Square sebesar 0,421 hal ini berarti variabel dependen mampu dijelaskan variabel independen sebesar 42,1%, sedangkan sisanya 57,9 % dipengaruhi variabel lain diluar penelitian.Kesimpulan penelitian ini adalah bahwa secara parsial laba akuntansi, dan arus kas operasi berpengaruh terhadap harga saham. Sedangkan secara simultan, laba akuntansi, arus kas operasi, arus kas investasi, dan arus kas pendanaan berpengaruh terhadap harga saham.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorSiregar, Tapi Rumondang Sari197809222008012012
Call Number: 657 Sir a
Keywords: Laba Akuntansi; Arus Kas Operasi; Arus Kas Investasi; Arus Kas Pendanaan; Harga Saham
Subjects: H Social Sciences > HB Economic Theory. Demography
H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Intan Nurhidayati
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/14473

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