PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM (Studi Empiris pada Perusahaan LQ – 45 di Bursa Efek Indonesia Periode 2016 – 2019)

PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM (Studi Empiris pada Perusahaan LQ – 45 di Bursa Efek Indonesia Periode 2016 – 2019)

operational cash flow, accounting earnings, stock return, LQ45

This research aims to examine the effect of operational cash flow and accounting earnings
to the stock return both partially and simoultantly. Population in this study are LQ45 firms for 2016-2019 period and the sample was selected through purposive sampling. Based on classic assumptiont test, we have 100 total sample. Data analysis technique used is multiple regression analysis. The result of this study indicate that (1) operational cash flow not have significant effect to the stock return, (2) accounting earnings have positive and
significant effect to the stock return and (3) operational cash flow and unting earnings have positive and significant effect to the stock return simoultantly.

Khoirunnisa Cahya Firdarini dan Kunaidi

https://jurnal.stieww.ac.id/index.php/jrm/issue/view/34

STIE Widya Wiwaha

Januari 2022

Sri Wahyuni

Online ISSN : 2624-492X
Print ISSN : 2355-9381

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Indonesian

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Jurnal Riset Manajemen STIE Widya Wiwaha 2022