Jurnal Akuntansi Manado (JAIM)
Volume 3. Nomor 2. Agustus 2022

Pengaruh Arus Kas Operasi Dan Laba Akuntansi Terhadap Return Saham Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019

Ni Nyoman Trisia (Mahasiswa)
Olviane. O. Sumampouw (Manado state University)



Article Info

Publish Date
14 Mar 2023

Abstract

This study aims to find out the effect of Operating Cash Flow and Accounting Profit with Stock Returns in Manufacturing Company in the Consumer Goods Industry Sector that Listed at the Indonesia Stock Exchange for the Period 2017-2019. The type of research used in research is quantitative. The type of data used is secondary data obtained from the company's annual financial statements through the official website of the Indonesia stock exchange www.idx.co.id. In determining the sample using purposive sampling techniques, so the study sample was 30 companies with a 3-year observation period that is 2017-2019, so that the total number of observations is 90. The data analysis technique used when testing hypotheses is Multiple Linear Regression Analysis. The results showed that Operating Cash Flow had no effect on stock returns and accounting earnings had no effect on stock returns.

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Journal Info

Abbrev

jaim

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi Manado (JAIM) is an open access journal published by Accounting Departement of Economic Faculty Manado State University in collaboration with Institute of Indonesia Chartered Accountants-KAPd. The journal aims to provide a qualify accounting articels produce by Lecturers, ...