Analisis Pengaruh Arus Kas, Laba, Dividen, dan Nilai Buku Ekuitas Terhadap Nilai Pasar Ekuitas Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Supriyanto, Supriyanto (2015) Analisis Pengaruh Arus Kas, Laba, Dividen, dan Nilai Buku Ekuitas Terhadap Nilai Pasar Ekuitas Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Journal of Accounting & Management Research, 11 (2). pp. 13-22. ISSN 1907-6487

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Abstract

This study aims to analyze the effect of cash flow, earning, dividend, and book value equity to market value equity for the company listed in Indonesia Stock Exchange (IDX) with observation period from 2003 to 2009. The statistical methods that used in this research is multiple regression method. Independent variables are cash flow, earning, dividend, and book value equity, while the dependent variable is market value equity. The data obtained are secondary data that sourced from the annual financial report for the companies in Indonesia Stock Exchange. This research used 62 sample of companies listed with purposive sampling. All samples have the following data such as operating cash flow, income before extraordinary items, dividend, book value of equity, closing price and outstanding shares, ending on December 31 and expressed in Rupiah. The results indicated that earning, dividend, and book value equity have a significant positive effect with market value equity. While cash flow do not have a significant effect on market value equity. The effects of the four independent variables (cash flow, earning, dividend, and book value equity) with the dependent variable (market value equity) by 64%.

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