Jurnal Ilmu dan Riset Akuntansi Volume 1
Jurnal Ilmu dan Riset Akuntansi
Volume 1 Nomor 1, Januari 2013
PENGARUH ARUS KAS OPERASI, INVESTASI DAN PENDANAAN
SERTA LABA BERSIH TERHADAP RETURN SAHAM
W idya Trisnawati
widyatrisnawati@rocketmail.com
W ahidahwati
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
ABSTRACT
This study aimed to determine the effect of cash flows from operating, investing, and financing, and net income
to stock return. Data obtained from the income statement, cash flow statement, and daily stock market
manufacturing companies in Indonesia Stock Exchange in 2008-2010. The analysis tool used is multiple linear
regression, F test and t test. The sample used as many as 119 manufacturing companies.
Based on the results revealed that there is a significant simultanuous effect between cash flows from operating,
investing, financing, and changes in earnings on stock return with sig
Volume 1 Nomor 1, Januari 2013
PENGARUH ARUS KAS OPERASI, INVESTASI DAN PENDANAAN
SERTA LABA BERSIH TERHADAP RETURN SAHAM
W idya Trisnawati
widyatrisnawati@rocketmail.com
W ahidahwati
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
ABSTRACT
This study aimed to determine the effect of cash flows from operating, investing, and financing, and net income
to stock return. Data obtained from the income statement, cash flow statement, and daily stock market
manufacturing companies in Indonesia Stock Exchange in 2008-2010. The analysis tool used is multiple linear
regression, F test and t test. The sample used as many as 119 manufacturing companies.
Based on the results revealed that there is a significant simultanuous effect between cash flows from operating,
investing, financing, and changes in earnings on stock return with sig