Pengaruh Laba Akuntansi Dan Total Arus Kas Terhadap Return Saham Pada Industri Food and Beverages Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018

Authors

  • Siti Munfarida Institut Tekonologi dan Bisnis Widya Gama Lumajang

Keywords:

Accounting Profit, Total Cash Flow, Stock Return

Abstract

This study aims to determine whether accounting profits and total cash flow affect stock returns in the food and beverages industry listed on the Stock Exchange in 2016-2018. Sampling using a purposive sampling technique, and obtained and obtained 13 companies in 3 years, so the sample used 39 samples. The data in this study are secondary data obtained from the company's annual financial statements obtained from IDX.co.id. This type of research is quantitative research. Data analysis techniques used in this study were descriptive statistics, classic assumption tests, and multiple linear regression analysis. Based on the partial test shows that accounting earnings have a significant effect on stock returns while the total cash flow has a significant effect on stock returns.

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Author Biography

Siti Munfarida, Institut Tekonologi dan Bisnis Widya Gama Lumajang

This study aims to determine whether accounting profits and total cash flow affect stock returns in the food and beverages industry listed on the Stock Exchange in 2016-2018. Sampling using a purposive sampling technique, and obtained and obtained 13 companies in 3 years, so the sample used 39 samples. The data in this study are secondary data obtained from the company's annual financial statements obtained from IDX.co.id. This type of research is quantitative research. Data analysis techniques used in this study were descriptive statistics, classic assumption tests, and multiple linear regression analysis. Based on the partial test shows that accounting earnings have a significant effect on stock returns while the total cash flow has a significant effect on stock returns.

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Published

2022-09-21

Issue

Vol. 5 No. 1 (2022): September 2022

Section

Articles

License

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