PENGARUH LABA AKUNTANSI, NILAI BUKU, DAN ARUS KAS BEBAS TERHADAP HARGA SAHAM PERUSAHAAN PLASTICS AND FLAT GLASS YANG TERDAFTAR DI BURSA EFEK JAKARTA

Mufidah Rahmawati

Abstract


This research represent explanatory researchat company of plastics and flat glass wich enlist in Jakarta?s effect exchange with title ?influence of earning accounting, book value, and free cash flow to share price of plastics and flat glass company which enlist in Jakarta?s effect exchange.
Target of this research is to find evidence of empiris concerning a influence of accounting earning, book value and free cash flow simultaneously and parcially to share price.
In this research, researchertake two hypothesis, that is; 1. accounting earning, book value, and free cash flow have influence simultaneosly to share price. 2. Accounting earning, book value, and free cash flow have influence parcially to share price.
Analyzer which used in this research is pooling regretion analysis to know variabels in this research have influence simultaneously and parcially to share price.
From analysis result, known that sig-F show that accounting earning, book value, and free cash flow have influence simultaneously to share price. Sig-t show that accounting earning, book value, and free cash flow have influence parcially to share price. There by second hypothesis in proven.
Pursuant to conclusion above,so researcher can implication that in estimete the share and in decide to sale, to buy or defend the share,should be investor observe earning accounting, book value, and free cash flow.

 

Keyword : Laba akuntansi, nilai buku dan arus kas bebas, harga saham

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/232/jiptummpp-gdl-s1-2007-mufidahrah-11578-Pendahul-n.PDF


Keywords


Laba akuntansi; nilai buku dan arus kas bebas; harga saham