LESTARI, NOVI INDAH (2023) PENGARUH LABA AKUNTANSI DAN KOMPONEN ARUS KAS TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2021. Skripsi thesis, UNIVERSITAS PGRI ADI BUANA SURABAYA.
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Abstract
Penelitian ini bertujuan untuk mengetahui adanya pengaruh laba akuntansi dan komponen arus kas (arus kas operasi, arus kas investasi, arus kas pendanaan) terhadap harga saham, penelitian ini merupakan penelitian kuantitatif. Teknik pengumpulan data menggunakan data sekunder berupa laporan keuangan dan harga saham. Populasi penelitian ini adalah perusahaan perdagangan yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Teknik pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh sampel sebanyak 11 perusahaan. Metode analisis data menggunakan analisis regresi linear berganda dengan bantuan program SPSS 22. Hasil penelitian ini menunjukkan bahwa arus kas investasi berpengaruh positif, sedangkan laba akuntansi, arus kas operasi, dan arus kas pendanaan tidak berpengaruh terhadap harga saham. Secara simultan laba akuntansi dan komponen arus kas berpengaruh terhadap harga saham.
Kata kunci : Laba, Arus Kas, Harga Saham
This study aims to determine the effect of accounting earnings and cash flow components (operating cash flow, investment cash flow, financing cash flow) on stock prices, this research is a quantitative study. Data collection techniques use secondary data in the form of financial reports and stock prices. The population of this study are trading companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used purposive sampling method in order to obtain a sample of 11 companies. The data analysis method uses multiple linear regression analysis with the help of the SPSS 22 program. The results of this study indicate that investment cash flow has a positive effect, while accounting profit, operating cash flow, and financing cash flow have no effect on stock prices. Simultaneously accounting earnings and cash flow components affect the stock prices.
Keywords: Profit, Cash Flow, Stock Price
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Akuntansi S1 |
| Depositing User: | Mrs Novi Indah Lestari |
| Date Deposited: | 03 Sep 2024 07:44 |
| Last Modified: | 03 Sep 2024 07:44 |
| URI: | https://repository.unipasby.ac.id/id/eprint/5209 |
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