PENGARUH ARUS KAS DAN LABA AKUNTANSI TERHADAP RETURN SAHAM

Abstract

This study aims to empirically examine the effect of: (1) operating cash flow on stock returns in mining
companies listed on the Indonesia Stock Exchange. (2) investment cash flow to stock returns in
mining companies listed on the Indonesia Stock Exchange. (3) funding cash flow to share returns in
listed companies on the Indonesia Stock Exchange. (4) accounting profit against stock returns in
companies listed on the Indonesia Stock Exchange. This type of research is quantitative research.
The sampling technique in this study is purposive sampling which resulted in 153 samples of the
mining sector listed on the Indonesia Stock Exchange 2019-2021. Assisted by IBM SPSS measuring
instrument version 26. The results showed that: (1) operating cash flow has a positive effect on stock
returns in mining companies; (2) investment cash flow has a positive effect on stock returns in mining
companies; (3) funding cash flow negatively affects stock returns in mining companies; and (4)
accounting profit has a positive effect on stock returns in mining companies.