PENGARUH PERSISTENSI LABA AKUNTANSI DAN ARUS KAS TERHADAP RETURN SAHAM PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI

Pradipta, Julian Bala (2012) PENGARUH PERSISTENSI LABA AKUNTANSI DAN ARUS KAS TERHADAP RETURN SAHAM PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI. S1 thesis, Universitas Negeri Jakarta.

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Abstract

A profit was become one of factor to make an investor put their investment in a company. But, they have to assure that in the future the company still can maintain their profit, if not they will get loss. So, the investor can use earnings persistent to be their refferences about earnings forecasting in the future. The investor also can use information from cash flow for their refference to investing in a company. The purpose of this research is to approve relation between earnings persistent and cash flow with stock return. This research use all companys from property and real estate field, which is listed in Indonesia Stock Exchange from 2006 until 2008. The population of this research is from all property and real estate companys, which is listed in Indonesia Stock Exchange from 2006 until 2008. The choosing of sample is use purpossive sampling method. The technic analyse data is using the test of double linear regression and continuing with test of multikolinearity, test of autocorellations and test of heteroskedastisitas. The result of this research showed that the correlation between earnings persistent and stock return is have negative corelation and significant, which is showed in coefficient regression about and -0.127 and t- test about -3.29 and also the significant about 0.002. Total cash flow have positive connection with stock return. Which is showed in coefficient regression about and 0.097 and t- test about 3.693 and also the significant about 0.001. In simultaneous test showed that earnings persistent and cash flow have a positive corellation with stock return, it showed in F-test result about 8.616 and the significant about 0.001.

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