ANALISIS KANDUNGAN INFORMASI LAPORAN ARUS KAS DI BURSA EFEK JAKARTA

https://doi.org/10.22146/jieb.6724

Sri Wahyuni(1*)

(1) STIE Mahardhika
(*) Corresponding Author

Abstract


The purpose of this study is to examine the information content of total cash flows. As much as 88 manufacturing firm listed in The Jakarta Stock Exchange (JSE) were taken as sample using a purposive sampling method. The statistics method used to test hypotheses is a linear regression in the return model. The results of this study shows that : 1). Information content in cash flows statement the condition of good news is not significantly associated with the stock return increase around the financial statement publication date. 2). Information content in cash flows statement the condition of bad news is not significantly associated with the stock return decrease around the financial statement publication date.


Keywords : Cash flows, information content, return model, stock return.


Full Text:

PDF



DOI: https://doi.org/10.22146/jieb.6724

Article Metrics

Abstract views : 2636 | views : 2823

Refbacks

  • There are currently no refbacks.




Copyright (c)



Journal of Indonesian Economy and Business

Journal

Editorial Team
Focus and Scope
Peer Review Process
Publication Ethics
Screening for Plagiarism

Authors

Author Guidelines
Submission Guidelines
Online Submissions
Copyright Notice
Privacy Statement
Author Fees

Download

Author Pack
Submission Form & Manuscript Template

 

Reviewer

Reviewer Guidelines
Reviewer Acknowledgement

 

Reader

General Search
Achieves
Author index
Title index

 

 

The Journal of Indonesian Economy and Business (print ISSN 2085-8272; online ISSN 2338-5847) is published by the Faculty of Economics and Business Universitas Gadjah Mada, Indonesia. The content of this website is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

© 2019 Journal of Indonesian Economy and Business 
 Visitor Statistics