PENGARUH INFORMASI ARUS KAS TERHADAP VOLUME PERDAGANGAN SAHAM PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

  • I Gusti Putu Darya
Keywords: Operation Activity, Investment Activity, Finance Activity, Share Commerce

Abstract

In Indonesia, the effort for increase financial report signed by releasing Finance
Accountancy Standart (FAS) on Spetember 7Th 1994 by Ikatan Akuntansi Indonesia ( IAI )
which is valid from January 1st 1995. In FAS statement no. 2 mentioned that a company had to
a arrange cash flow report and serve that report as one part and cannot separated from finance
report. From Analisis to the research influence cash flow report information result are OPAc
(Operation Activity), INAc (Investation Activity), and FIAc (Financel Activity) to the share
commercel volume of the company at Bursa Efek Jakarta period 2003-2006, so there are some
conclusion such as :
Based on the conclusion from T test had been explained above, so in this research
hypothesis 1 is operation activity variable had positive and significant influence to the share
commerce volume, as we can see on (P-value) is 0.144 bigger than level a = 5% had been
proved. And hypothesis 2 is Foundation Investatment Activity had positive and significant
influence a = 5% has not proved. Hypothesis 3 is operation activity variable had positive and
significant influence to the share commerce volume also proved, as we can see on (P-value) is
0.002 smaller than significant level a = 5%.
Based on f test from three independent variables are : OPAc, INAc, and FIAc which tested
to commerce volume as dependent variable, over all having for significantly to the share
commerce. The thing show us that p-value smaller than 0.05. This research result show that the
Investor had been using cash flow information to take an investatment decision.

Published
2018-04-07
How to Cite
Darya, I. G. (2018). PENGARUH INFORMASI ARUS KAS TERHADAP VOLUME PERDAGANGAN SAHAM PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA. Sepinggan Jurnal, 1(1), 54-67. Retrieved from http://sepinggan-jurnal.stmikbpn.ac.id/index.php/sepinggan/article/view/4