Putri, Puput Dwi and Bustaman, Yosman and Siahaan, Antonius TP. (2018) Analysis Firm’s Operating Profitability On Book And Market Performance In Indonesia Manufacture Companies Listed In IDX. Masters thesis, Swiss German University.

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Abstract

This thesis examines how operating profitability which represents accrual basis, cashbasis, and operating profit influence either book or stock return. Book returns will be measured by ROE and market stock return measure return on the stock. For Independent variables which are operating profit measured by the calculation of revenue minus cost of goods sold, reported sales, and general administrative. Accrual basis measured by operating profitability minus decrease in current asset and current liability. Last cash basis measure by an average of the current asset, cash, current liability, income tax, and depreciation. Operating profit has a positive influence toward ROE. In general, the coefficient mark is as expected where more than 50% of ROE has been influenced by operating profit. The result of this research is cash basis has a positive influence towards book return. Because cash basis on operating profitability become the guideline for some investor to see company financial condition. This method explains the condition whether this company profitable or not. Next, in general, accrual method is commonly used by most of the company. It provides more neat data since it will record as per transaction with neglecting the exact time of cash is being received. This has positive influence to ROE because the good condition of cash will lead higher ROE. Also, in stock market return accrual basis has the highest coefficient that means accrual basis has the highest influence on market stock return. This research use sample from manufacture companies.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Accrual; Cash; Operating Profit; ROE; Stock Return
Subjects:	H Social Sciences > HG Finance > HG4501-6051 Investment, capital formation, speculation H Social Sciences > HG Finance > HG4551 Stock exchanges
Divisions:	Faculty of Business Administration and Communication > Department of Business Administration
Depositing User:	Astuti Kusumaningrum
Date Deposited:	05 Jun 2020 15:10
Last Modified:	05 Jun 2020 15:10
URI:	http://repository.sgu.ac.id/id/eprint/770

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