文章基本信息

标题：The Analysis of Earnings Persistence Roles in Mediating The Effect of Operating Cash Flow and Debt Level on Stock Return
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作者：Umi Hanifah ; Umi Hanifah ; Muhammad Khafid 等
期刊名称：Accounting Analysis Journal
印刷版ISSN：2252-6765
出版年度：2016
卷号：5
期号：4
页码：290-298
语种：English
出版社：Universitas Negeri Semarang
摘要：The aims of this research are to analyze the effect of operating cash flow and debt level toward stock return and to analyze the role of earning persistence in mediating the effect of operating cash flow and debt level toward stock return. The population of this research are 40 listed mining companies in Indonesia Stock Exchange (IDX) for the period 2010-2014. Data were selected by purposive sample, it obtained 41 units of analysis for the sample of this research. Multiple linear regression analysis and sobel test techniques were used to analyze data, and it was helped by IBM SPSS Statistics 21 software. The findings showed that operating cash flow and debt level did not have significant effect toward stock return, earnings persistence did not mediate significantly the effect of operating cash flow toward stock return, and earning persistence mediated significantly the effect of debt level toward stock return.
其他摘要：Penelitian ini bertujuan untuk menganalisis pengaruh arus kas operasi dan tingkat hutang terhadap return saham, serta menganalisis peran persistensi laba dalam memediasi pengaruh arus kas operasi dan tingkat hutang terhadap return saham. Populasi dalam pe
关键词：Operating Cash Flow; Leverage; Stock Return; Earning Persistence