Jurnal Ilmiah Universitas Batanghari Jambi
Vol 21, No 2 (2021): Juli

Reaksi Investor Atas Relevansi Informasi Arus Kas Dan Laba Akrual pada Laporan Keuangan Perusahaan

Muhammad Imam Sundarta (Fakultas Ekonomi dan Bisnis, Universitas Ibn Khaldun, 16161 Bogor, Indonesia)
Azolla Degita Azis (Fakultas Ekonomi dan Bisnis, Universitas Ibn Khaldun, 16161 Bogor, Indonesia)
Anggita Citra Dewi (Fakultas Ekonomi dan Bisnis, Universitas Ibn Khaldun, 16161 Bogor, Indonesia)

Article Info

Publish Date
04 Jul 2021

Abstract

This study aims to determine whether cash flows and accrual earnings affect on stock returns that contained information about investors reaction in manufacturing industries on the Indonesia Stock Exchange from the 2013-2017 period. This research is a quantitative study using secondary data in the form of financial reports. The data analysis technique used is multiple regression analysis. The results of this study indicate that the cash flow statement has no effect on stock returns, while accrual earnings have a positive effect on stock returns. This finding can be one of the additional literature in the field of financial accounting because investors see the earnings information contained in the income statement compared to the cash flow statement that is reflected in stock returns.

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Journal Info
Jurnal Ilmiah Universitas Batanghari Jambi
Website

Abbrev

ilmiah

Publisher

Universitas Batanghari Jambi

Subject

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

Description

Jurnal Ilmiah Universitas Batanghari Jambi adalah peer-review jurnal akses terbuka yang bertujuan untuk berbagi dan diskusi mengenai isu dan hasil penelitian yang lagi hangat pada saat ini. Jurnal ini diterbitkan oleh Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Batanghari Jambi, ...