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All Journal Jurnal Literasi Akuntansi
Ariana Dwi
Universitas Nusantara PGRI Kediri
Economics, Econometrics & Finance Engineering Social Sciences

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Pengaruh Laba Akuntansi, Arus Kas Operasi, Leverage, dan Ukuran Perusahaan Terhadap Return Saham Pada Perusahaan Manufaktur Ariana Dwi; Linawati; Badrus Zaman
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.335

Abstract

Purpose: This study aims to obtain empirical evidence regarding the effect of accounting earnings, operating cash flow, leverage, and firm size on stock returns of manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2025 period. Method: Sampling used a purposive sampling method and produced 131 observations. Data analysis techniques employed descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, coefficient of determination analysis, t-test, and F-test. Finding: The results indicate that accounting earnings have a positive and significant effect on stock returns. Operating cash flow, leverage, and firm size have no significant effect on stock returns. Simultaneously, accounting earnings, operating cash flow, leverage, and firm size have a significant effect on stock returns. Novelty: This study provides updated empirical evidence regarding the effect of accounting earnings, operating cash flow, leverage, and firm size on stock returns in manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2025 period.
Co-Authors Badrus Zaman Linawati Linawati