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All Journal JURNAL AKUNTANSI DAN AUDITING Vokasi: Jurnal Riset Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Dinamika Akuntansi Rekayasa: Jurnal Penerapan Teknologi dan Pembelajaran Accounting Analysis Journal Economic Education Analysis Journal Jurnal ASET (Akuntansi Riset) Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) SENTRALISASI Bisma: Jurnal Bisnis dan Manajemen Owner : Riset dan Jurnal Akuntansi ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Unram Journal of Community Service (UJCS) Jurnal Akuntansi AKUNESA Prosiding Seminar Nasional Pengabdian Kepada Masyarakat NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Accounting Analysis Journal Jurnal Abdi Negeri Balance : Jurnal Akuntansi dan Bisnis
Niswah Baroroh
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Operating Cash Flow, Sales Growth, dan Inventory Turnover terhadap Return Saham, dengan Kepemilikan Manajerial sebagai Variabel Moderasi Lainufar Nawalinnajah; Niswah Baroroh
Balance : Jurnal Akuntansi dan Bisnis Vol. 11 No. 1 (2026): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v11i1.1823

Abstract

This study aims to analyze the effect of operating cash flow, sales growth, and inventory turnover on stock returns, with managerial ownership as a moderating variable in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2021-2024. This study uses a quantitative approach with secondary data obtained from the companies' annual reports. Data analysis uses descriptive analysis, classical assumption tests, and Moderated Regression Analysis (MRA). The results show that operating cash flow and inventory turnover have a positive effect on stock returns, while sales growth has no effect on stock returns. Managerial ownership is unable to moderate the effect of operating cash flow, sales growth, and inventory turnover on stock returns. The novelty in this study is the inclusion of managerial ownership as a moderating variable.
Co-Authors Agus Wahyudin Ahmad Roziqin, Ahmad Airyq, Irnin Miladdyan Amal, Muhammad Ihlashul Arini Syafaah Bramanda Maulana Budi Prasetiyo Budi Prasetiyo, Budi Dwi Cahyaningdyah Elvi Rahmi Heri yanto Heri Yanto Indah Anisykurlillah Indah Fajarini Indah Fajarini Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Kurniawan, Ichsan Lainufar Nawalinnajah Luthfi, Muhammad Fikri Maharani, Fifi Setya Mei Lina Meilani Intan Pertiwi Meldica Widya Ningrum Muhammad Ihlashul Amal Muhammad Khafid Nia Abellia Pasaribu Ningrum, Meldica Widya Nur Anita Pertiwi, Meilani Intan Puji Harto Puteri, Alyafira Salsabila Rizkiana, F. R.W. Rizkyana, Fitrarena Widhi Satriawan, Andhika Selya Nuraini Setiyaningrum, R. Shanty Oktavilia Sholikhah, Zahrotus Sri Utami Tiara Dwi Lestari Welasih, Nitis