Quality of Accounting Information and Market Value

DOI

10.2991/aebmr.k.211225.030How to use a DOI?

Keywords

Operating Cash Flow; Financing Cash Flow; Investment Cash Flow; Accounting Profit; Dividend; Corporate Governance Index; Funding Decision; Market Value

Abstract

This study aims to examine the influence of cash flow information, accounting profit, dividends, and corporate governance index on market value with funding decisions as moderation variables. The population of this research was manufacturing companies listed on the IDX (Indonesia Stock Exchange) in 2019. The selection of samples of this study used the purposive sampling method. Based on the purposive sampling method, the number of company samples was 82 companies. The results revealed that financing cash flow, accounting profit, and dividends affect the market value, and accounting profit strengthened by funding decisions positively affected the market value. Meanwhile, the variables operating cash flow, investment cash flow, and corporate governance index had no significant effect on market value.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Kiki Tri Widiastuti
AU  - Evi Rahmawati
PY  - 2022
DA  - 2022/01/13
TI  - Quality of Accounting Information and Market Value
BT  - Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)
PB  - Atlantis Press
SP  - 212
EP  - 219
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211225.030
DO  - 10.2991/aebmr.k.211225.030
ID  - Widiastuti2022
ER  -