PENGARUH EARNING PER SHARE, PERUBAHAN LABA AKUNTANSI DAN PERUBAHAN ARUS KAS OPERASI TERHADAP RETURN SAHAM (Studi kasus pada perusahan Property, Real Estate dan Building Construction yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019)

Afriany, Desy (2020) PENGARUH EARNING PER SHARE, PERUBAHAN LABA AKUNTANSI DAN PERUBAHAN ARUS KAS OPERASI TERHADAP RETURN SAHAM (Studi kasus pada perusahan Property, Real Estate dan Building Construction yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh earning per share, perubahan laba akuntansi, dan perubahan arus kas operasi terhadap return saham. Dalam penelitian ini, penulis menggunakan data yang bersifat kuantitatif yaitu laporan tahunan perusahaan yang diperoleh melalui website resmi BEI dan website resmi perusahaan terkait. Populasi pada penelitian ini adalah perusahaan sektor property, real estate dan building construction yang terdaftar di Bursa Efek Indonesia periode 2015-2019.Teknik pemilihan sampel pada penelitian ini menggunakan purposive sampling dan diperoleh sebanyak 31 perusahaan yang sesuai dengan kriteria. Penelitian ini menggunakan regresi linear berganda dengan alat bantu program Eviews versi 9.0 dan uji asumsi klasik untuk analisis data. Hasil penelitian menunjukkan bahwa earning per share diperoleh nilai probabilitas sebesar 0,6383 dan perubahan arus kas operasi diperoleh nilai 0,4323, sehingga dinyatakan bahwa variabel tersebut tidak berpengaruh terhadap return saham karena nilai kedua variabel lebih dari signifikansi. nilai 0,05. Sedangkan perubahan laba akuntansi memiliki nilai 0,003 yang berarti perubahan laba akuntansi berpengaruh signifikan terhadap return saham. ABSTRACT This study aims to perceive the effect of earnings per share, changes in accounting profits, and changes in operating cash flows on stock returns. The author of this study uses quantitative data which is company annual report. This data is obtained through the official website of the IDX and the official website of the related company. The population in this study are property, real estate, and building construction companies listed on the Indonesia Stock Exchange in the period 2015-2019. There are 31 companies qualify as sample using purposive sampling sample selection technique. This study uses multiple linear regression with the help of Eviews program version 9.0 and the classical assumption test for data analysis. The results showed that earning per share was obtained a probability value of 0.6383 and changes in operating cash flow obtained a value of 0.4323, so it was stated that these variables had no effect on stock returns because the value of both variables was more than the significance value of 0.05. While changes in accounting profit has a value of 0.003, which means that changes in accounting profit have a significant effect on stock returns.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorLovita, ErnaUNSPECIFIEDerna_lovita@stei.ac.id
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Users 1313 not found.
Date Deposited: 29 Dec 2020 06:06
Last Modified: 29 Dec 2020 06:06
URI: http://repository.stei.ac.id/id/eprint/2448

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