Pengaruh value added statement, ROA, ROE, dan operating cash flow terhadap return saham pada perusahaan yang tergabung di BEI

Beny, - and Mendari, Anastasia Sri (2011) Pengaruh value added statement, ROA, ROE, dan operating cash flow terhadap return saham pada perusahaan yang tergabung di BEI. Widya Warta: Jurnal Ilmiah Universitas Katolik Widya Mandala Madiun, XXXV (01). pp. 151-166. ISSN 0854-1981

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Abstract

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 that ROA, ROE, and operating cash flow had influence on stakeholder’s return, whereas value added statement did not have influence on stakeholder’s return.

Item Type: Article
Uncontrolled Keywords: value added statement, return on assets, return on equity, and operating cash flow
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi Dan Bisnis
Depositing User: Petrus Suwandi
Date Deposited: 17 May 2019 02:05
Last Modified: 18 May 2019 04:36
URI: http://repository.widyamandala.ac.id/id/eprint/477

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