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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Laa Maisyir Jurnal Ekonomi Islam Jurnal Minds:Manajemen Ide dan Inspirasi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AL-FALAH : Journal of Islamic Economics Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah AkMen JURNAL ILMIAH EKUITAS (Jurnal Ekonomi dan Keuangan) At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam ATESTASI : Jurnal Ilmiah Akuntansi NUKHBATUL 'ULUM : Jurnal Bidang Kajian Islam El-Barka: Journal of Islamic Economics and Business Economics and Digital Business Review AL-FALAH : Journal of Islamic Economics Jurnal Iqtisaduna Share: Jurnal Ekonomi dan Keuangan Islam Islamic Accounting and Finance Review Balanca : Jurnal Ekonomi dan Bisnis Islam Wadiah : Jurnal Perbankan Syariah Milkiyah: Jurnal Hukum Ekonomi Syariah Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Indonesian Journal of Taxation and Accounting El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Abdullah, Muhammad Wahyuddin
Universitas Islam Negeri Alauddin Makassar
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : EKUITAS (Jurnal Ekonomi dan Keuangan)

 1 
KEMAMPUAN AKRUAL DAN ARUS KAS MEMPREDIKSI HARGA SAHAM MELALUI PERSISTENSI LABA Muhammad Wahyuddin Abdullah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 3 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2011.v15.i3.373

Abstract

The objective of research seems to examine the effect of accrual and cash flow components in predicting earnings persistence. Research also aims at observing the effect of earnings persistence on stock prices, understanding the effect of accrual and cash flow components in predicting stock prices through earnings persistence. Hypotheses test considers contextual model and path analysis to connect the models in manner of causality. Research population includes manufacturing companies listed at Indonesia Stock Exchange in the financial reporting period 1999-2007. Judgment sampling criteria has been used to produce 51 companies with 5 observations for each company, resulting in data pooling of 255 companies. Empirical two model examination produces the probability of significant effect on endogenous variable, which is earnings persistence and stock prices. Individually, accrual and cash flow components have significant effect in predicting earnings persistence, earnings persistence as sustainable earnings prospect have shown significant effect on stock prices. The examination against accrual component ability in predicting stock prices indicates the coefficient of earnings persistence path as a significant mediator. The observation against cash flow component ability in predicting stock prices, however, does not show the coefficient of earnings persistence path as the significant mediator.
Co-Authors Abdul Wahid Haddade Ahmad Zikri Dwiatmaja Akbar. C Ali Djamhuri Amiruddin Kadir Amiruddin, Muhammad Fauzi Aniq Akhmad Ali Bawafie Asse, Ambo Atika Rizki Atika Bukhari Bukhari chairul ihsan burhanuddin Damayanti, Elok Eril Eril Fahrun Rijal Fitra Analia Hasaruddin Hasaruddin Hasaruddin Hasaruddin Jamal, Angriani Jupaing jupaing Khomayny, Muchlish Kurnaemi Anita Latifah Lanonci Lince Bulutoding, Lince Lisna Warliana Muchlish Khomayny Muhammad Fauzi Amiruddin Muhammad Nirwan Idris Muhammad Nur Abdi Mukhtar Lutfi Munadirah Murliani Musa Murtiadi Awaluddin Muslimin Kara Nur Rahma Sari Nurindah Nurindah Nurul Faqiha Yasin Puspita H. Anwar Puspita Hardianti Anwar Ridwan Ridwan Rijal, Fahrun Roby Aditiya Saiful Muchlis Salmah Said Salmah Said, Salmah Sofyan, Syathir Sri Rahayu Marajabessy Sri Wahyuni Syahruddin Kadir Syamsuddin Syamsuddin Syarifuddin Syarifuddin Syarifuddin Syarifuddin Tamsir Tamsir Tamsir, Tamsir Trimulato Widya Astuti