ANALISIS NILAI TAMBAH DAN NILAI RELATIF KANDUNGAN INFORMASI LABA ARUS KAS OPERASI DAN PENJUALAN BERSIH

Siswantaya, I Gede and Sanjaya, I Putu Sugiartha (2010) ANALISIS NILAI TAMBAH DAN NILAI RELATIF KANDUNGAN INFORMASI LABA ARUS KAS OPERASI DAN PENJUALAN BERSIH. KINERJA Jurnal Bisnis dan Ekonomi, 14 (4). pp. 327-343. ISSN 0853-6627

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Abstract

The objective of this study is to investigate whether net income, net sale, and operating cash flow has incremental information content. This study also investigate whether net sales and operating cash flow have relative information content. Sample of this study is collected from Indonesian Capital Market (IDX). Collected sample is done during 2000 to 2004 in manufacturing industry. The result of this study is net income has not incremental information content. Net sale and operating cash flow have incremental information content. Net sale has not relative information content but operating cash flow has relative information content.

Item Type: Article
Uncontrolled Keywords: net income, net sale, operating cash flow, incremental and relative information content.
Divisions: Fakultas Ekonomi > Manajemen
Depositing User: Editor UAJY
Date Deposited: 20 Jun 2016 15:34
Last Modified: 21 Jun 2016 07:51
URI: http://e-journal.uajy.ac.id/id/eprint/9754

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