PENGARUH ARUS KAS OPERASI, LABA PER SAHAM, DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL LINGKUNGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2013

REINALDO AKBAR, . (2014) PENGARUH ARUS KAS OPERASI, LABA PER SAHAM, DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL LINGKUNGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2013. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh arus kas operasi, laba per saham, dan corporate social responsibility disclosure environment terhadap harga saham. Variabel dependen dalam penelitian ini adalah harga saham dan variabel independen dalam penelitian ini adalah arus kas operasi, laba per saham, dan corporate social responsibility disclosure environment. Arus kas operasi diukur dengan melihat perubahan dari aktivitas operasi, laba per saham diukur dengan pembagian laba bersih dengan jumlah saham beredar, dan corporate social responsibility disclosure environment diukur dengan content analysis dari global reporting initiative index. Penelitian ini mengambil sampel perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama tahun 2009-2013. Data tersebut diperoleh dengan teknik purposive sampling dan menggunakan metode analisis regresi berganda. Hasil pengujian hipotesis secara simultan ini menunjukkan bahwa arus kas operasi, laba per saham, dan corporate social responsibility disclosure environment berpengaruh secara simultan terhadap harga saham. Hasil pengujian hipotesis secara parsial menunjukkan bahwa arus kas operasi dan laba per saham berpengaruh signifikan terhadap harga saham sedangkan corporate social responsibility disclosure environment tidak berpengaruh berpengaruh signifikan terhadap harga saham. ************ This study aimed to determine the influence of operating cash flow, earning per share, and corporate social responsibility disclosure environment on the stock price. The dependent variable in this study is stock price and the independent variables in this research are operating cash flow, earning per share, and corporate social responsibility disclosure environment. Operating cash flow is measured by alteration from operating activity, earning per share is measured by division net income with number of shares outstanding, and corporate social responsibility disclosure environment is measured with content analysis from global reporting initiative index. This study took a sample of mining companies listed in Indonesia Stock Exchange during the years 2009-2013. The data obtained by purposive sampling techniques and using multiple regression analysis. Simultaneous hypothesis testing result show that operating cash flow, earning per share, and corporate social responsibility disclosure environment simultaneously affect the stock price. The partial hypothesis test result show that operating cash flow and earning per share have a significant affect the stock price while corporate social responsibility disclosure environment don't affect significant the stock price.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Rida Prihatni, SE. Akt., M.Si. ; 2). Nuramalia Hasanah SE., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Rima Safitri .
Date Deposited:	08 Jan 2021 14:45
Last Modified:	08 Jan 2021 14:45
URI:	http://repository.unj.ac.id/id/eprint/12263

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