PENGARUH PUBLIKASI LAPORAN ARUS KAS TERHADAP VOLUME PERDAGANGAN SAHAM (Suatu Kasus pada PT. Telekomunikasi Indonesia, Tbk)

Abstract

In the modern day, stock markets have become an interesting investment option. Everyday, millions of transactions occur in stock exchanges all around the world. Using financial statements, investors make decisions on how to invest their stocks to achieve maximum returns. To create these financial statements, most companies Use accrual accounting to compose the balance sheet and income statements. In addition, they also use statement of cash flows to give them the information about cash available in the company. Based on these points, I will try to relate the effect or effects of public statement of cash flows to stock trade volume for PT. Telekomunikasi lndonesia, Tbk on the investors' decisions on the nine days before, at, and the nine days after the company has published their statement of cash flows. The conclusions from this paper exhibit that the statement of cash flows affects stock trade volume for the nine days before and after the publication of statement of cash flows. Keywords : statement of cash flows, stock trade volume, Stock market, Financial statement, maket Price