Pengaruh Informasi Laba Akuntansi Dan Arus Kas Terhadap Volume Perdagangan Saham (Pada Perusahaan-Perusahaan Manufaktur yang Go Public di Bursa Efek Indonesia)
Abstract: This research has a
purpose to examine : 1) the effect of accounting earnings information on stock
trading volume, 2) effect of operating cash flow to stock trading volume, 3)
the effect of investing cash flow to stock trading volume, and 4) effects of
financing cash flow to stock trading volume.
The population in this study is manufacturing companies that listed on
the Indonesia Stock Exchange in 2010 until 2012. Sample selected by purposive
sampling method. The data used in this study are secondary data. Data
collection techniques is engineering documentation. The statistical analysis
used multiple linear regression of statistical test.
The result show that : 1) accounting earnings information is not positive
significant effect on stock trading volume, 2) operating cash flow positive
significant effect on the volume of stock trading, 3) cash flow investing
significant negative effect on stock trading volume, and 4) cash flow funding a
significant negative effect on the trading volume of the stock.
Penulis: Muthia Hilma
Kode Jurnal: jpakuntansidd140720
