| dc.contributor |
|
|
| dc.contributor |
|
|
| dc.creator |
Septira, Regina |
|
| dc.creator |
Fadilah, Sri |
|
| dc.creator |
Nurhayati, Nurhayati |
|
| dc.date |
2016-02-19 |
|
| dc.date.accessioned |
2019-09-12T07:05:13Z |
|
| dc.date.available |
2019-09-12T07:05:13Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/2942 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24890 |
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| dc.description |
This research aims to find out the influence of the act information of the smoothing profit and information of cash flow from the operations against the return stock simultaneously and partially. The objects of this research are food and beverage manufacturing companies that is listed in the Stock Exchange. Based on the purposive sampling method, there are 12 food and beverage companies suitable to the criteria of the research data. The data analysis uses a multiple linear regression and hypothesis using „t‟ and „f‟ tests. The result of the research shows that the variables of cash flow information coming from the operation activity is significantly effective while the act information of the smoothing profit does not make any influence on the return stock because most of food and beverage companies suffer from a quite big profit fluctuation. |
|
| dc.description |
Penelitian ini bertujuan untuk mengetahui pengaruh informasi tindakan perataan laba dan informasi arus kas dari aktivitas operasi terhadap return saham secara silmultan dan parsial. Perusahaan ini menggunakan perusahaan manufaktur food and beverage yang terdaftar di BEI sebagai objek penelitian. Berdasarkan metode purposive samplingterdapat 12 perusahaan food and beverage yang memenuhi kriteria. Metode analisis data yang digunakan adalah analisis regresi berganda dan pengujian hipotesis menggunakan uji t dan uji f. Hasil pengujian ini menunjukan bahwa variabel informasi arus kas dari aktivitas operasi berpengaruh secara signifikan, sedangkan informasi tindakan perataan laba tidak berpengaruh terhadap retun saham disebabkan sebagian besar perusahaan food and beverage mengalami fluktuasi laba yang cukup besar. |
|
| dc.format |
application/pdf |
|
| dc.language |
ind |
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| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/2942/pdf |
|
| dc.source |
Prosiding Akuntansi; Vol 2, No 1, Prosiding Akuntansi (Februari, 2016); 67-74 |
|
| dc.source |
Prosiding Akuntansi; Vol 2, No 1, Prosiding Akuntansi (Februari, 2016); 67-74 |
|
| dc.source |
2460-6561 |
|
| dc.subject |
Proceedings of Accounting |
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| dc.subject |
The Income Smoothing, Cash Flow from Operational Activities, Stock Return |
|
| dc.subject |
Prosiding Akuntansi |
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| dc.subject |
Tindakan Perataan Laba, Arus Kas Dari Kegiatan Operasi, Return Saham |
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| dc.title |
The Influence of The Information of The Smoothing Profit Act and The Information Cash Flow from The Operations against The Return of Stocks (A Study in Manufacturing Food & Beverage Companies year 2012-2014 ) |
|
| dc.title |
Pengaruh Informasi Perataan Laba dan Informasi Arus Kas Kegiatan Operasi terhadap Return Saham (Studi Perusahaan Manufaktur Food and Beverage yang Terdaftar di BEI Periode 2012-2014) |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
quantitative |
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| dc.type |
Kuantitatif |
|