PENGARUH KEPUTUSAN INVESTASI DAN KEPUTUSAN PEMBIAYAN TERHADAP ALIRAN KAS BEBAS PADA PERUSAHAAN JASA KONSTRUKSI YANG TERDAFTAR DIBURSA EFEK INDONESIA)

Tasum SE., M.Si

Abstract


This study aims to determine how the effects of financing decisions investasi.dan decision to free cash flow as the dependent variable.The object of research is a building construction company listed on bei as population and sampling technique used purposive sampling and there are six (6) companies that meet the criteria.
The study period was 2007 s.d. 2010. Data were analyzed using descriptive analysis and kuantitative withmultiple regression model.
From the test results are statistically independent variable investment decisions and financing decisions either simultaneously or partially significant effect on free cash flow is a construction services company listed on the Stock Exchange. Investment decisions have a positive correlation and financing decisions have a negative correlation with free cash flow of building construction services company listed on the Stock Exchange. Free varabel ability to explain the change of variables terika large cash flow amounted to 41.80% and the remaining 58.20% influenced by other factors beyond the variables analyzed

Keywords


Akuntansi keuangan; Investasi; Aliran Kas Bebas; Keputusan Pembiayaan; Perusahaan Jasa Konstruksi; Bursa Efek Indonesia

References


Akhgar, Omid M., Mohsen, Dastgir, dan Hossie. S, 2010, “The Association Between Components of Income Statement, Components of Cash Flow Statement, and Stock Returns”, Business Intelligence Journal, January, Vol. 3. No. 1.

Arnold, Aj. CDB Clubb, S. Manson, dan R.T. Wearing, 1991, “The Relationship Between Earnings, Funds Flows, and Cash Flows”, Evidence for the UK, Accounting and Business Research, Vo. 22. No. 85.

Baridwan, Zaki, 2000, “Intermediate Accounting”, Edisi Ketujuh, Yogyakarta, Penerbit FE UGM.

Brown, P., 1968, “The Information Content of Annual Earning Announcement”, Empirical Research in Accounting”, Supplement to Journal of Accounting Research 6, p. 67-92.




DOI: http://dx.doi.org/10.35137/jabk.v4i2.123

Copyright (c) 2017 Tasum SE., M.Si



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