Analisis terhadap harga saham dengan persistensi laba sebagai variabel intervening

segara, candrawati (2018) Analisis terhadap harga saham dengan persistensi laba sebagai variabel intervening. Diploma thesis, STIE PERBANAS SURABAYA.

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Abstract

Stock price is stock market price prevailing in the stock exchange where stock prices will rise and decrease is influenced by the demand and supply of investors to the shares. The high and low stock prices reflect the performance of the company. This study aims to examine the effect of operating cash flows on stock prices with earnings persistence as intervening variable and the effect of operating cash flow and book tax differences on earnings persistence. The population of this research is property, real estate and construction development company which listed in Indonesia Stock Exchange during 2014-2016. The data are collected using purposive sampling method. The data analysis method using descriptive statistics, classical assumptions and multiple linear regressions extended by path analysis. The test results show operating cash flow and book tax difference does not influence the earnings persistence, operating cash flow does not influence the stock price. The test result using path analysis show that operating cash flow has no influence on stock price through earnings persistence so that earnings persistence has no charge of information to stock price causing no influence between operating cash flow to stock price with earnings persistence as intervening variable and investors don’t differentiate between the information contained in the earnings and only see earnings in whole. Keywords: Stock Price, Earnings Persistence, Operating Cash Flow and Book Tax Difference.

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 07 Sep 2017 02:29
Last Modified: 23 Oct 2018 07:40
URI: http://eprints.perbanas.ac.id/id/eprint/2327

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