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Journal : JIMEKA

ARUS KAS, LABA AKUNTANSI, KARAKTERISTIK KORPORAT, DAN RETURN SAHAM PADA PERUSAHAAN SEKTOR BASIC MATERIAL Valentino, Gland William; Surianti, Surianti; Destriani, Mutiara; Dosinta, Nina Febriana; Rusmita, Sari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i3.26724

Abstract

This study aims to determine the effect of cash flow, accounting earnings, firm size, and financing decisions on stock returns. The population in this study was basic material sector companies listed on the Indonesia Stock Exchange in the 2018-2021 periods. The sampling technique used a purposive sampling method with predetermined criteria and obtained a sample of 34 companies with 135 observations. The data of the companies' financial statements are obtained from the official website of IDX. This study analyzes panel data regression using the Random Effect Model with the help of Eviews 12 application. Furthermore, the results show that cash flow from operations, cash flow from investments, cash flow from funding, firm size, and financing decisions do not affect stock returns while accounting earnings positively affect stock returns. The results of this study indicate that investors capture the positive signals that the company has given through accounting earnings.
Co-Authors Abd Muis Abdul Azis Abdullah, Rudi Agus, Irzal Aisya, Nurul Akbar, Abd Hakim Akmaliah, Nur Aksal Mursalat Alawiyah, Desi Ali Djamhuri Andi Asmawati Azis Andi Saadillah Andi Tenry Sose Andriani Puspitaningsih Ariani, Wa Ode Rachmasari Arikah, Nur Ashar, Andi Idham Danal Aslinda, Aslinda Aswani, Irma Azis, Andi Sudarmin Banyal, Nur Ain Banyal, Nur Ain Basru, Andi Muhammad Fuad Ramadhan Bhakti, Wida Kuswida Burhanuddin Burhanuddin Damis , Damis Damis Damis Damis, Damis darsiani, Darsiani Dayat, Abd. Rachman Demmalewa, Jenny Qlifianti Destriani, Mutiara Dewangga, Puspa Dharmawati, Tuti Dhesa, Desiderius Bela DIAN LESTARI Ellyani Abadi Eril, Eril Falsah , Andika Rafid Fatamorgana M, Andi Febrian, Muh. Rizal Hamiati, Hamiati Hasni Hasni Hasrianti, Hasrianti Ismail Ismail Ismail, Ashari Junianti, Ervie Jusnawati, Jusnawati Kai, Febriyanti La Ode Suriadi, La Ode Laili Cahyani Sabila M., Armayani Mahfud, Chairul Rusyd Mahmud, Ratna Manda, Darmawati Masyadi Mawar, Ida Melati , Rahma Mirwan, Mirwan Muhammad Natsir Muhammad Nur Ihsan, Muhammad Nur Muhammad Syarif, Muhammad Musliha Mustary Mutmainnah Mutmainnah Nina Febriana Dosinta Nitri Mirosea Nur Halimah Nur, Abdi Mirham Nur, Fauzia Nur, Rahmi Nur, Widya Nurhayati Nurhayati NURLIANA NURLIANA Nurwahidah, Nurwahida Nurwidah, Andi Nu’man, Muh. Parassa, Hafsah Ameliah Pebrianti, Vina Olivia Putri, A. Rini Sahni Putri, Rini Sahni Rahayuningsih, Nurjanah Rahmat Januar Noor Rahmayani, Suci Renata, A. Dhea Afifah Ruhiba, Ruhiba Rukmelia, Rukmelia Rusli, Nurfadillah Saenong, Zaenuddin Sahar, Santri Sahni Putri, Rini Sakdiyah, Sakdiyah Samiun, Zulfia Samsul Anwar Sari Rusmita Sari, Femiliani Novita Setiadi, Daryono Siti Aslamyah Subair, Syahrul Syam Sulaeman, Muh. Agung Sulaeman, Muhammad Anugrah Sulistiani Sulistiani, Sulistiani Suriati Suriyati ., Suriyati Surtikanti Surtikanti Tahir, M Afdal Tajuddin Tajuddin, Tajuddin Tasya, Tasya Teguh Permana Tunnisa, Rifka Usman Rianse Valentino, Gland William Wahab, Bulqis Latifa Wahab, Syari Rukmana Wahyudi Wahyudi Wahyudi Wahyudi Wahyuni, Susi Arum Weka Gusmiarty Abdullah, Weka Gusmiarty Windi Sasdila Yuni Isma