scholarly journals ANALISIS PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PERUSAHAAN PERAIH INVESTMENT AWARD (BEST ISSUERS) DI BURSA EFEK INDONESIA

2018 ◽  
Vol 7 (2) ◽  
pp. 29-42
Author(s):  
Ika Neni Kristanti
Keyword(s):  
Stock Returns ◽  
Cash Flow ◽  
Capital Market ◽  
Stock Return ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Performance ◽  
Accounting Earnings ◽  
Operating Cash Flow

Investors in investing always expect high stock returns. Therefore, investors should beable to assess which companies have good performance, so the stock return is also high. Thefinancial statements, particularly those relating to information on changes in operating cashflows and corporate accounting profit, are one of the important information that can be usedby investors to assess company performance. This study aims to provide empirical evidencerelated to the effect of operating cash flow and accounting earnings on stock returns.The data in this study is secondary data obtained from the company's annual financialstatements in Indonesia Capital Market Directory (ICMD) and Indonesia Stock Exchange(IDX). This study was conducted using the company population of the company winning theinvestment award (best issues) 2017 listed on the Indonesia Stock Exchange in 2015 and 2016.The result of this research is partially variable of operating cash flow (AKO) havepositive and significant effect to stock return, while partially, variable of accountancy profit(LAK) have no effect to stock return and simultaneously variable operating cash flow (AKO)and change of accountancy profit (LAK) jointly have a significant effect on stock returns inthe company's winning investment award (best issues) 2017 listed on the Indonesia StockExchange in 2015 and 2016.Keywords: Operating Cash Flow, Accounting Profit, and Stock Return

scholarly journals ANALISIS PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PERUSAHAAN PERAIH INVESTMENT AWARD (BEST ISSUERS) DI BURSA EFEK INDONESIA

2018 ◽  
Vol 7 (2) ◽  
pp. 29-44
Author(s):  
Ika Neni Kristanti
Keyword(s):  
Stock Returns ◽  
Cash Flow ◽  
Stock Return ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Cash Flows ◽  
Company Performance ◽  
Operating Cash Flows ◽  
Operating Cash Flow

Investors in investing always expect high stock returns. Therefore, investors should be able to assess which companies have good performance, so the stock return is also high. The financial statements, particularly those relating to information on changes in operating cash flows and corporate accounting profit, are one of the important information that can be used by investors to assess company performance. This study aims to provide empirical evidence related to the effect of operating cash flow and accounting earnings on stock returns. The data in this study is secondary data obtained from the company's annual financial statements in Indonesia Capital Market Directory (ICMD) and Indonesia Stock Exchange (IDX). This study was conducted using the company population of the company winning the investment award (best issues) 2017 listed on the Indonesia Stock Exchange in 2015 and 2016. The result of this research is partially variable of operating cash flow (AKO) have positive and significant effect to stock return, while partially, variable of accountancy profit (LAK) have no effect to stock return and simultaneously variable operating cash flow (AKO) and change of accountancy profit (LAK) jointly have a significant effect on stock returns in the company's winning investment award (best issues) 2017 listed on the Indonesia Stock Exchange in 2015 and 2016. Keywords: Operating Cash Flow, Accounting Profit, and Stock Return

scholarly journals PENGARUH LABA AKUNTANSI DAN ARUS KAS TERHADAP RETURN SAHAM PERUSAHAAN YANG LISTING DI BEI

2017 ◽  
Vol 16 (01) ◽  
Author(s):  
Sri Purwanti, Yul Chomsatu, Endang Masitoh W.
Keyword(s):  
Stock Returns ◽  
Cash Flow ◽  
Stock Return ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Cash Flows ◽  
Accounting Earnings ◽  
Operating Cash Flow

This study aimed to examine the effect of accounting earnings and cash flow to  stock returns companies listed on the Stock Exchange . This study used a sample of 44 companies. Samples were selected based on purposive sampling technique. Data used is secondary data. Analysis of the data using the classical assumption test and multiple linear regression analysis. Variables used in this study is the accounting profit , operating cash flow , cash flow financing , and cash flows of the investment as an independent variable. Stock return as the dependent variable. The results show that accounting earnings and cash flow simultaneously significant effect on stock returns. Accounting profit significantly influence stock returns. Operating cash flow does not have a significant effect on stock returns . Financing cash flows have a significant effect on stock returns. Investment cash flow does not have a significant effect on stock returns. Keywords : Earnings, Cash, Stock Return

scholarly journals Pengujian Kandungan Informasi Arus Kas Dan Laba Akuntansi Terhadap Return Saham: Studi Pada Perusahaan LQ45

2019 ◽  
Vol 1 (1) ◽  
pp. 51-59
Author(s):  
Samsul Hadi ◽  
Syahril Djaddang ◽  
Suyanto
Keyword(s):  
Stock Returns ◽  
Cash Flow ◽  
Capital Market ◽  
Stock Exchange ◽  
Relevant Information ◽  
Cash Flows ◽  
Market Anomalies ◽  
Accounting Earnings ◽  
Operating Cash Flow ◽  
Using Data

This study aimed to analyze the effect of changes in cash flow from operating activities, cash flows from investing avtivities, cash flow from financing activities and accounting earnings on stock returns in the Indonesian capital market. Research conducted on 15 companies listed in the LQ45 index in the Indonesia Stock Exchange (BEI). Observations were made for 4 years from 2011 to 2014. Data were analyzed using data panel analysis. The results show that operating cash flow and financing cash flow significantly influence stock returns. This means any increase in operating cash flow and in expenditures for financing activities followed by an increase in stock returns. Accounting earnings and cash flows have no significant effect on stock returns, since the accounting information and investment cash flows of the sample companies do not contain relevant information and market anomalies occur due to investor failure to understand accrual information, cash flow, market risk and conservatism.

scholarly journals FACTORS AFFECTING OPERATING CASH FLOW TO STOCK RETURN THROUGH STOCK PRICE

2018 ◽  
Vol 5 (2) ◽  
Author(s):  
Aprih . Santoso
Keyword(s):  
Stock Returns ◽  
Cash Flow ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Return ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Operating Cash Flow

Abstract : Companies need funds in order to carry out operations such as the financing of production activities, pay employees, pay other expenses related to the operation of the company. One way to obtain these funds is to attract investors to invest in companies in the form of stock, but in making this investment is certainly not easy for investors, because investors need consideration beforehand to find out how the company's performance. The purpose of this study was to examine and analyze the effect of operating cash flow to stock return through stock price at companies listed on the Stock Exchange Year 2012-2015. The data used in this study dala are secondary data from the financial statements of companies listed on the Indonesia Stock Exchange period 2012 - 2015. The data are in the form of financial statements can be obtained from the Indonesian Capital Market Directory (ICMD), the IDX website www.idx.co. id as well as from various other sources to support this research. The population in this research is manufacturing companies listed on the Stock Exchange the period 2012 - 2015. The samples taken by the sampling technique used purposive sampling.From the test results and analysis of the data it can be concluded that operating cash flow directly and indirectly has no effect on stock returns through stock prices showed no significant results. Keywords :  Operating Cash Flow, Stock Price, Stocks Return

scholarly journals Effect of Operating Cash Flow on Stock Return of Firms Listed In Nairobi Security Exchange

2021 ◽  
Vol 6 (1) ◽  
pp. 26-35
Author(s):  
Samoei Ben Kipngetich ◽  
Joel Tenai ◽  
Andrew Kimwolo
Keyword(s):  
Panel Data ◽  
Stock Returns ◽  
Cash Flow ◽  
Stock Return ◽  
Random Effect ◽  
Random Effect Model ◽  
Secondary Data ◽  
Cash Flows ◽  
Free Cash Flow ◽  
Operating Cash Flow

The main aim of the paper was to establish the effect of operating cash flow on stock return of firms listed in NSE. The study was informed by Free Cash Flow (FCF) theory. Census survey was adapted to review financial statements for 29 listed non-financial firms at NSE that had consistent data for all the study variables. Secondary data was extracted for 12 years from 2007-2019 with the aid of a data collection sheet. Explanatory research design which is panel in nature was followed by this study. Both descriptive and inferential statistics were used in data analysis. Panel data regression was used to make inferences and test research hypothesis. Fixed and Random effects methods were used to analyze the balanced panel data using STATA statistical package and Hausman test established that Random effect model was the most ideal method to analyze data in this study. The findings indicated that operating cash flow positively and significantly influenced the stock returns for firms listed at NSE. The study concludes that operating cash flow information affects stock returns. Therefore, the study advocates for firms to increase their levels of operating cash flows through prudent utilization of cash resources since it enhances the stock returns.

scholarly journals PENGARUH NET PROFIT MARGIN, ARUS KAS OPERASI DAN REPUTASI AUDITOR TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR PERIODE 2014-2017

AJAR ◽  
2019 ◽  
Vol 2 (02) ◽  
pp. 1-18
Author(s):  
Stefanie Stefanie ◽  
Loh Wenny Setiawati
Keyword(s):  
Cash Flow ◽  
Stock Return ◽  
Stock Exchange ◽  
Secondary Data ◽  
Profit Margin ◽  
Net Income ◽  
Manufacturing Companies ◽  
Net Profit ◽  
Operating Cash Flow ◽  
Auditor Reputation

Investments are made by investors to get a return. Return is a profit of an investment. Stock Return has a significant effect in determining the value of company’s stock. Investors will be interested to invest in companies with a high return. This research aimed to analysis the effect of net profit margin, operating cash flow and auditor reputation for the period 2014 – 2016 to stock return for the period 2015 – 2017 on manufacturing companies that listed on Indonesia Stock Exchange. Net profit margin is calculated by using net income after tax divided by total net sales for the period from audited financial statements. This research used secondary data which is from financial reports with purposive sampling. Research sample counted 55 manufacturing companies listed in Indonesia Stock Exchange period 2014 – 2017. The results of this research showed that net profit margin and auditor reputation do not have a significant effect on stock return while operating cash flow has a significant effect on stock return.

scholarly journals Laba Bersih, Rasio Hutang Atas Modal, Arus Kas Operasi dan Harga Saham Bank Umum Milik Negara

2021 ◽  
Vol 8 (01) ◽  
pp. 122-135
Author(s):  
Lusy Rahayu
Keyword(s):  
Cash Flow ◽  
Capital Market ◽  
Stock Exchange ◽  
Secondary Data ◽  
Relevant Information ◽  
Positive Influence ◽  
Financial Statement ◽  
Company Performance ◽  
Net Profit ◽  
Equity Ratio

ABSTRACT The capital market is one of investment alternative that able to yield optimal advantage for investor. Each investor is requiring of relevant information with transaction development in stock. Net profit, Debt to Equity Ratio and Cash Flow of Operation was one of most important information on company performance. This research aims to examine : (1) The Influence of Net Profit to Price Stock 4 goverment bank in 2009-2016, (2) The Influence of Debt  to Equity Ratio to Price Stock 4 government bank in 2009-2016, (3) The Influence of Cash Flow of Operation to Price Stock 4 government bank in 2009-2016, (4) The Influence of Net Profit,Debt to Equity Ratio and Cash Flow of operation Together to Price Stock 4 government bank in 2009-2016. Data in this research is secondary data obtained from the companys annual financial statement in the Indonesia Stock Exchange  (IDX). This type of research of causality. This research was conducted by using sample of 4 Government Bank Listed in Indonesia Stock Exchange Periode 2009-2016. The statistic method used are analysis multiple linear regression. This study concluded that Net Profit have a possitive affect on Price stock, Debt to Equity Ratio have a positive influence on price stock, Cash Flow of Operation have a possitive influence on price stock and Net profit, Debt to Equity Ratio, Cash Flow of operation are simultaneosly have a positif influence on price stock 4 Government Bank in 2009-2016. ABSTRAK Pasar modal merupakan salah satu alternatif pilihan investasi yang dapat menghasilkan tingkat keuntungan optimal bagi para investor. Setiap investor sangat membutuhkan informasi yang relevan dengan perkembangan transaksi di bursa. Laba Bersih, Rasio Hutang terhadap Modal dan Arus Kas Operasi merupakan salah satu informasi penting yang dapat digunakan oleh investor untuk menilai kinerja perusahaan. Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh Laba Bersih terhadap Harga Saham 4 Bank BUMN periode 2009-2016, (2) Pengaruh Rasio Hutang Atas Modal terhadap Harga Saham 4 Bank BUMN periode 2009-2016, (3) Pengaruh Arus Kas Operasi terhadap Harga Saham 4 Bank BUMN periode 2009-2016, (4) Pengaruh Laba Bersih,Rasio Hutang Atas Modal dan Arus Kas Operasi secara bersama-sama terhadap Harga Saham 4 Bank BUMN periode 2009-2016. Data-data dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan  dengan menggunakan sampel berjumlah 4 Bank BUMN yang terdaftar di Bursa Efek Indonesia periode 2009-2016. Metode statistik yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa laba bersih berpengaruh terhadap harga saham,rasio hutang terhadap modal berpengaruh terhadap harga saham,arus kas berpengaruh terhadap harga saham dan laba bersih,rasio hutang atas modal,arus kas secara simultan berpengaruh terhadap harga saham 4 Bank BUMN yang terdaftar di Bursa Efek Indonesia Tahun 2009-2016.

IMPLIKASI RETURN ON EQUITY, RETURN ON ASSET, NET INCOME& DEBT TO EQUITY RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN PROPERTI

2018 ◽  
Vol 3 (1) ◽  
pp. 59-66
Author(s):  
Muhammad Richo Rianto
Keyword(s):  
Data Analysis ◽  
Capital Market ◽  
Stock Return ◽  
Stock Exchange ◽  
Secondary Data ◽  
Net Income ◽  
Return On Equity ◽  
Property Companies ◽  
Equity Ratio

The research aims to analyze the effect of  Return On Equity (ROE ), Return On Asset (ROA), Net Income (NI) and Debt to Equity  (DER) on partially and simultaneously to Return Investment (RI) in property companies. Data were collected from secondary data in the financial documentation of Indonesian Capital Market  Directory ( ICMD ) and also can download in the official website of the Indonesian Stock Exchange www. IDX.co.id. Data analysis was using Eviews version  7.1. The results show that: ROE, ROA, NI, and DER simultaneously significant effect on the property company’s stock return, but partially only ROE and DER variable that significantly effects on stock return. Keywords: Return on Equity, Return on Asset, Net Income, Debt to Equity, Return Investment

scholarly journals Pengaruh Net Profit Margin (NPM) Dan Debt To Assets Rasio (DAR) Terhadap Return Saham

2021 ◽  
Vol 4 (2) ◽  
pp. 838-845
Author(s):  
Lusi Noviyanti ◽  
Moh. Wahyudin Zarkasyi
Keyword(s):  
Stock Returns ◽  
Stock Return ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Profit Margin ◽  
Coefficient Of Determination ◽  
Normality Test ◽  
Net Profit ◽  
Food And Beverage

This study aims to determine the effect of Net Profit Margin and Debt to Assets Ratio on Stock Return. The sampling method using purposive sampling, obtained a sample of 13 companies. The research data uses secondary data, namely from the financial statements of the food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2014-2018 period eith miltiple linear regression analysis testing with the help of SPSS version 22 using teh normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, t test, f test and the coefficient of determination. The examiner shows that partially NPM has no effect on stock returns and DAR has no effect on stock returns. And simultaneously NPM and DAR have no effect on stock returns. Keyboards: Net Profit Margin (NPM), Debt to Assets Ratio (DAR), Stock return

scholarly journals Effects of Sales, Receivables Turnover, and Cash Flow on Liquidity

2019 ◽  
Author(s):  
Rusdiyanto Rusdiyanto ◽  
Dian Agustia ◽  
Soegeng Soetedjo ◽  
Dina Fitrisia Septiarini ◽  
Susetyorini Susetyorini ◽  
...  
Keyword(s):  
Cash Flow ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Sales Growth ◽  
Accounts Receivable ◽  
Operating Cash Flow ◽  
Google Search ◽  
A Company

In this study, the author proposes to evaluate the effect of sales growth, Receivable Turnover and operating cash flow on the liquidity of PT. Unilever Indonesia Plc. The research method used is descriptive method with a quantitative approach. In this statement, the population used in this study is the financial statement data from PT. Unilever Indonesia Plc. from 2010 to 2018, the technique of determining the sampling uses Purposive Sampling. This research data uses secondary data from PT. Unilever Indonesia Plc financial statements from 2010 to 2018. All data sources were obtained from the website of the Indonesia Stock Exchange at https://www.idx.co.id, the company's website and Google search. Our analysis reveals that sales growth and accounts receivable turnover from PT. Unilever Indonesia Plc. has no influence on the liquidity of PT. Unilever Indonesia Plc, while operating cash flow has an influence on the Liquidity of PT Unilever Indonesia Plc. This means the ups and downs of the value of sales and accounts receivable turnover of a company has no influence on the liquidity of PT. Unilever Indonesia Plc, while operating cash flow has increased or decreased has an influence on the liquidity of PT Unilever Indonesia Plc. The value of sales growth, accounts receivable turnover and operating cash flow can explain the liquidity of PT Unilever Indonesia Plc. by 78%, while 22% is explained by other factors which are not included in this study.

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