Pengaruh Value Added Statement, ROA, ROE, dan Operating Cash Flow Terhadap Return Saham Pada Perusahaan yang Tergabung di BEI  

Oleh:

Beny ; Mendari, Anastasia Sri

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Widya Warta: Jurnal Ilmiah Universitas Katolik Widya Mandala Madiun vol. 35 no. 01 (Jan. 2011), page 151-166.
Topik: Value added statement; return on assets; return on equity; and operating cash flow

Ketersediaan

Perpustakaan PKPM Nomor Panggil: W76 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This study analyzed the influence of value added statement, return on asset, return on equity, and operating cash flow to the return of public companies listed on Indonesia Stock Exchange. This study was also intended to know which performance measures between value added concept and conventional accountany had the most significant effect to stakeholder's return. To get the sample, this research made use of purposive sampling. The number of sample obtained was 19 companies. The data were analyzed using simple regression and SPSS program version 17. The result of the data analysis showed taht ROA, ROE, and operating cash flow had influence on stakeholder's return, whereas value added statement did not have influence on stakeholder's return.

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