Pengaruh Laba Akuntansi Dan Arus Kas Terhadap Harga Saham Pada Perusahaan Jasa Transportasi Yang Terdaftar Di Bursa Efek Indonesia

Abstract

This study aims to determine and analyze: the effect of accounting earnings and cash flow on stock prices in transportation services companies listed on the Indonesia Stock Exchange. The research approach uses a quantitative approach. The research was conducted at the Indonesia Excange Stock (IDX) PT. Indonesia Stock Exchange in Makassar with the object of research on transportation service companies listed on the Indonesia Stock Exchange. The research time was carried out for 2 months. The research population is transportation service companies listed on the Indonesia Stock Exchange for the period 2014 to 2017, perhaps 32 companies. The method used is purposive sampling and predetermined criteria, the number of samples obtained is 10 transportation service companies listed on the Indonesia Stock Exchange with 40 observations. The results show that 1) Accounting profit is proven to have a positive and significant effect on stock prices in transportation service companies listed on the Indonesia Stock Exchange, which means that an increase in accounting profit has an effect on an increase in stock prices, 2) Cash flow is proven to have no positive and significant effect on stock prices. stock prices in transportation service companies listed on the Indonesia Stock Exchange, which means that the increasing cash flow does not affect the increase in stock prices.