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