Detail Pengaruh Arus Kas Dari Aktivitas Operasi Dan Akrual Terhadap Abnormal Return Saham Perusahaan Jasa Konstruksi Yang Terdaftar Di Bursa Efek Indonesia Bibliografi Author: HARDY, ROBERTUS YANUAR ; Sugioko, Sofian (Advisor) Topik: Cash Flow From Operating Activities; Accruals; Abnormal Stock Returns Bahasa: (ID )     Penerbit: Program Studi Magister Manajemen Sekolah Pascasarjana Universitas Katolik Indonesia Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2018     Jenis: Theses - Master Thesis Fulltext: Robertus Yanuar Hardy’s Master Theses.pdf (931.25KB; 11 download) Abstract This study aims to identify whether Cash Flows from Operating Activities and Accruals affect the Abnormal Return of shares of construction service companies listed on the Indonesia Stock Exchange. To test these variables, the researcher uses construction service companies listed on the Indonesia Stock Exchange as an object of research. The research was conducted by literature study method by examining 28 data samples of Cash Flow from Operation Activity, Accruals and Abnormal Return of shares of 8 (eight) companies, taken from their quarterly financial statements and their respective stock price movements on the Indonesia Stock Exchange. Non-probability sampling with purposive sampling technique are used in this research. The results showed that the Cash Flow variable from Operating Activities did not have a significant effect on Abnormal Return of shares of construction service companies listed on the Indonesia Stock Exchange. This study also concludes that Accrual has no significant effect on Abnormal Return of construction service companies listed on Indonesia Stock Exchange. Further observation is needed on other variables to ascertain what variables have a significant effect on Abnormal Return. This study also yields answers to additional hypotheses: the use of cash flows from operating activities as research proxy can result in greater abnormal returns than accruals, which can be proved by a pool of stocks in this study that are generating higher total and average returns when reporting higher cash flows from operating activity than when reporting higher accruals. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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