Malini, Hena (2023) PENGARUH LABA BERSIH, ARUS KAS, TOTAL AKRUAL TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan LQ45 Bursa Efek Indonesia Tahun 2019-2021). Other thesis, STIE Bank BPD Jateng.
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Abstract
The purpose of this study is to determine the effect of net profit, cash flow, and total accrual on stock returns in LQ-45 companies listed on the Indonesia Stock Exchange in 2019-2021. The data used in this study is secondary data obtained from the financial statements of LQ-45 companies listed on the Indonesia Stock Exchange. The population in this study was 45 companies using purposive sampling techniques, so 29 samples of LQ-45 companies were obtained. The analysis method used is regression of panel data with the help of the Eviews 10 program. The results of this study partially show that the variable Net Income has a significant positive effect on Stock Return, Cash Flow has a significant positive effect on Stock Return and Total accrual has a significant negative effect on Stock Return. While simultaneously the variable net income, cash flow, and total accruals have a significant effect on stock returns. Keywords: Net Profit, Cash Flow, Total Accrual, Stock Return
| Item Type: | Thesis (Other) |
|---|---|
| Additional Information: | Tujuan dalam penelitian ini adalah untuk mengetahui pengaruh Laba bersih, Arus Kas, dan Total Akrual terhadap Return Saham pada perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Data yang digunakan dalam penelitian ini adalah data sekunder yang didapatkan dari laporan keuangan perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini sebanyak 45 perusahaan dengan menggunakan teknik purposive sampling maka diperoleh 29 sampel perusahaan LQ-45. Metode analisis yang digunakan yaitu regresi data panel dengan bantuan program Eviews 10. Hasil penelitian ini secara parsial menunjukkan variabel laba bersih berpengaruh positif signifikan terhadap return saham, arus kas berpengaruh positif signifikan terhadap return saham dan total akrual berpengaruh negatif signifikan terhadap return saham. Sedangkan secara simultan laba bersih, arus kas, dan total akrual berpengaruh signifikan terhadap return saham. |
| Uncontrolled Keywords: | Kata kunci : Laba Bersih, Arus Kas, Total Akrual, Return Saham |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HA Statistics H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 06 Sep 2023 06:47 |
| Last Modified: | 06 Sep 2023 06:47 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/1471 |
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