PENGARUH ARUS KAS KOPERASI, ARUS KAS INVESTASI, ARUS KAS PENDANAAN DAN LABA AKUNTANSI TERHASAP RETURN SAHAM PASA EMITEN SUB SEKTOR MAKANAN DAN MINUMAN

Abstract

This study aims to analyze the effect of operating cash flow, investment This study aims to analyze the effect of operating cash flow, investment cash flow, funding cash flow and accounting profit on stock returns on listed food and beverage sub-sector listed on the Indonesia Stock Exchange. This study uses a sample of 12 issuers that meet the criteria of researchers, the data used are the years 2015-2018. Data processing using multiple regression with SPSS 23.00. The results showed partially only funding cash flow variables that had a significant effect on stock returns, while operating cash flow variables, investment cash flows and accounting profits had no effect on stock returns. Simultaneously, there is a significant influence of the independent variable operating cash flow, investment cash flow, funding cash flow and accounting profit together on the stock return dependent variable.