PENGARUH INFORMASI KOMPONEN LAPORAN ARUSKAS, LABA DAN UKURAN PERUSAHAAN TERHADAP ABNORMAL RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

Rizka Elisna, 2015: The Influence Operating Cash Flow, Investing Cash Flow, Financing Cash Flow, Gross Profit, and Company Size toward Abnormal Stock Return. Thesis. Department of Accounting Faculty of Economic, State University of Jakarta. This study aimed to determine the influence of operating cash flow,investing cash flow, financing cash flow, gross profit, and company size on the abnormal stock return. The dependent variable in this study is abnormal stock return and the independent variables in this research are operating cash flow, investing cash flow, financing cash flow, gross profit, and company size. Operating cash flow is measured by alteration from operating activity, Investing cash flow is measured by alteration from investing activity, Financing cash flow is measured by alteration from financing activity, Gross profit is measured by alteration from gross profit, and company size is measured with log total assets. This study took a sample of consumption industry of manufacture listed in Indonesia Stock Exchange during the years 2011-2013. The data obtained by purposive sampling techniques and using multiple regression analysis. Simultaneous hypothesis testing result show that operating cash flow, investing cash flow, financing cash flow, gross profit, and company size affect the abnormal stock return. The partial hypothesis test result show that gross profit have a significant affect the abnormal stock return while operating cash flow, investing cash flow, financing cash flow, and company size don't affect significant the abnormal stock return. Keywords: operating cash flow, investing cash flow, financing cah flow, gross profit, company siz