PENGARUH ARUS KAS BEBAS DAN LABA BERSIH TERHADAP RETURN SAHAM PERUSAHAAN CONSUMER GOODS

Abstract

The shares return is a benefit that is mostly expected by the investors from their investation. The
investors need some information for not having loss when doing investation. One of them is information about
free cash flow and how big the net profit which company has. This research aimed to find out the effect of free
cash flow and net profit on the shares return. The population was some companies of consumer goods in
Indonesia Stock Exchange. While, the sampling collection technique used purposive sampling, in which there
were 40 samples from 10 companies. Moreover, the data analysis technique used multiple regression linier. The
testing result showed that both free cash flow and net profit had effect on the shares return. This result indicated
that the research model was properly continued for next analysis. It could be proved by looking at the correlation
level between variables and the shares return for about 53.7%. In addition, the testing result (partially)
concluded that free cash flow and net profit had positive and significant effect on the shares return of companies
of consumer goods in Indonesia Stock Exchange.
Keywords : free cash flow, Net profit, Shares return.