2018 -2019年上市印尼证券交易所股票制造业回报率与记帐收入的影响

N. Trisia, Olviane. O. Sumampouw
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引用次数: 0

摘要

本研究旨在了解2017-2019年期间在印度尼西亚证券交易所上市的消费品行业制造业公司的经营性现金流量和会计利润与股票回报的影响。研究中使用的研究类型是定量的。所使用的数据类型是通过印度尼西亚证券交易所官方网站www.idx.co.id从公司年度财务报表中获得的二手数据。在确定样本时采用了有目的的抽样技术,因此研究样本为30家公司,观察期为2017-2019年,观察期为3年,因此观察总数为90个。检验假设时使用的数据分析技术是多元线性回归分析。结果表明,经营性现金流量对股票收益没有影响,会计盈余对股票收益没有影响。
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Pengaruh Arus Kas Operasi Dan Laba Akuntansi Terhadap Return Saham Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019
This study aims to find out the effect of Operating Cash Flow and Accounting Profit with Stock Returns in Manufacturing Company in the Consumer Goods Industry Sector that Listed at the Indonesia Stock Exchange for the Period 2017-2019.  The type of research used in research is quantitative. The type of data used is secondary data obtained from the company's annual financial statements through the official website of the Indonesia stock exchange www.idx.co.id. In determining the sample using purposive sampling techniques, so the study sample was 30 companies with a 3-year observation period that is 2017-2019, so that the total number of observations is 90. The data analysis technique used when testing hypotheses is Multiple Linear Regression Analysis. The results showed that Operating Cash Flow had no effect on stock returns and accounting earnings had no effect on stock returns.
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