ANALISIS PENGARUH TOTAL ARUS KAS, KOMPONEN ARUS KAS, LABA AKUNTANSI TERHADAP RETURN SAHAM

Abstract

This research to know influence between total of cash flow, cash flow from operation activity, cash flow from investment activity, cash flow from financing activity and accountancy profit to share return. Data is used in this research is secondary data from monetary data in Indonesian Stock Exchange. Research sample counted 33 manufacturing business in Indonesia Stock Exchange, where used by method is sampling purposive that is a method intake of sample by specifying certain criterion. With data pooling method (year 2005 - 2007) amount of sample (n) = 99. Analyze data use t test and F test in examination of its hypothesis. Result of examination obtained that there is influence which is negativity and significant among Cash Flow Operational to Expected Return Share by partial; there no influence which is significant among Cash Flow Investment to Expected Return Share by partial; there no influence which is significant among Cash Flow Financing to Expected Return Share by partial; there is influence which is significant and positive among Gross Profit to Expected Return Share by partial; and there is influence which is significant and positive among Size measure Company (Size) to Expected Return Share by partial. Keywords : Total of cash flow, cash flow from operation activity, cash flow from investment activity, cash flow from financing activity, accountancy profit and share return.