RELEVANSI NILAI LABA, NILAI BUKU DAN ARUS KAS BERSIH PADA PERUSAHAAN FOOD AND BEVERAGE DI INDONESIA
Abstract: Investment through
the capital market, particularly in the form of shares in addition to promising
results are also risky. This is becouse the stock price is volatile and
unpredictable. Stock price are influenced by many factors stemming from
internal and external compinies. Company performance factor s was important
information for investors to make good decision. This study aims to investigate
value relevance of accounting information (earning per share, book value and
cash flow). Better quality will increase value relevance of earning, book value
and cash flow . Using financial data of food and beverage companies listed in
Jakarta Stock Exchage from periode 2007 to 2009. The study find that stock
price is influenced by earning, book value and cash flow. Earning, book value
and cash flow s influence appear to be value relevant.
Penulis: Ulfi Kartika
Oktaviana
Kode Jurnal: jpakuntansidd110301
