Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Perpajakan
Icha Setyowati
Universitas Islam Nahdlatul Ulama Jepara
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analysis of Stock Return Determinants: The Role of Operating Cash Flow, Accounting Profit, Profitability, and Firm Size Subadriyah Subadriyah; Icha Setyowati
Jurnal Akuntansi dan Perpajakan Vol. 12 No. 1 (2026): Maret 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v12i1.16855

Abstract

This study aims to analyze the impact of operating cash flow, accounting profit, profitability, and company size on stock returns for energy companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Stock returns are an important indicator for investors to evaluate a company's financial performance in the capital market. This study uses a quantitative method with multiple linear regression analysis of data sourced from secondary data, such as annual financial reports and stock price data for energy companies. The sample was selected using a purposive sampling method, resulting in 32 companies meeting the criteria. With a research period of 3 years (2022-2024), a sample of 96 data was obtained. The results show that operating cash flow, accounting profit, profitability, and company size simultaneously influence stock returns in energy sector companies for the 2022-2024 period. The partial effect shows that operating cash flow and accounting profit have no effect on stock returns, while profitability and company size have a positive effect on stock returns in energy sector companies for the 2022-2024 period.
Co-Authors Subadriyah, Subadriyah