PENGARUH INTERAKSI LABA DAN ARUS KAS OPERASI TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
ABSTRACT: One of indicator to
measure performance of management is earnings where this information generally
used by other users to appraise earning power for their own. Objectives of this
research is to get empirical evidence the effect of earnings interactions and
cash flow report to returnfor companies in group food and beverages and
companies in group plastics and glass products listed in Indonesia Stocks
Exchange. This research used data sampled for period 2003 – 2007, and used
multiple linier regression for hypothesis testing. The results show that as
partial, operation cash flow report does has effect to return, neither earnings.
And as simultaneously, operation cash flow report and earnings do has effect
return.
Penulis: Sifrid Pangemanan, Novi
Budiarso
Kode Jurnal: jpakuntansidd110289
