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All Journal International Journal of Public Budgeting, Accounting and Finance Journal of Innovation in Business and Economics
Dewi Karina, Dewi
Fakultas Ekonomi dan Bisnis Universitas Airlangga
Economics, Econometrics & Finance

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ANALYSIS OF THE EFFECT OF CASH FLOW COMPONENTS ANACCOUNTING PROFIT ON STOCK PRICES WITH EARNINGS PERSISTENCY AS INTERVENING VARIABLES IN GOODS COMPANIES CONSUMPTION REGISTERED IN INDONESIA STOCK EXCHANGE karina, dewi
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 3 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (712.771 KB)

Abstract

The objective of the research was to examine and to analyze the influence of the components of cash flow (operational cash flow, investment cash flow, and financing cash flow) and accounting profit on stock price with earnings persistence as intervening variable in consumer goods companies listed in the Indonesia Stock Exchange. The research used causal method and secondary data. The population and the samples were 25 consumer goods companies listed in the Indonesia Stock Exchange in the period of 2010-2014. The data were analyzed by using linear regression analysis and path analysis for intervening variable. The result of the research showed that, simultaneously, the components of cash flow (operational cash flow, investment cash flow, and financing cash flow) and accounting profit had significant influence on earnings persistence and stock price. Partially, operational cash flow had positive and significant influence on earnings persistence. Operational cash flow and accounting profit also had positive and significant influence on stock price. It was also found that earnings persistence could only mediate the correlation of the components of cash flow (operational cash flow, investment cash flow, and financing cash flow) with stock price, and it could not mediate the correlation of accounting profit with stock price.
MANAJEMEN RISIKO PEMBIAYAAN MUDHARABAH PADA PERBANKAN SYARIAH Indrianawati, Indrianawati; Lailah, Nisful; Karina, Dewi
Journal of Innovation in Business and Economics Vol 6, No 1 (2015)
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (65.114 KB) | DOI: 10.22219/jibe.v6i1.2273

Abstract

The purpose of this research is to determine risk management of mudharabah financing in Islamic banking limited to the causes of the low number of mudharabah financing, the common problems and solutions. The method of the research is using a qualitative approach with a case study strategy. The informants are obtained from 3 Islamic Banks (BUS), namely BMI, BSM and BNI Syariah. The data collection is conducted by combining the questions and the obtained data with the result of interview with the Account Officer from the 3 Islamic Banks; BMI, BSM, and BNI Syariah. The result of the research showed that the low number of mudharabah financing is caused by the massive risk, particularly the risk of losses on the bank income. Meanwhile, the problems that commonly occur are non-performing financing because of the side streaming and manipulated data. The solution is restructuring to the bank’s customer who has a good faith. In contrast, bank’s customers that have no good willing to fulfill their obligation will be put into the insurance execution.
Co-Authors A.A. Ketut Agung Cahyawan W Nisful Laila