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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 Andriani Puspitaningsih Ariani, Wa Ode Rachmasari Arikah, Nur Aslinda, Aslinda Asnia Minarti Aswani, Irma Auliah, Riza Az-zahra, Nurul Pusparini Azis, Andi Sudarmin Banyal, Nur Ain Banyal, Nur Ain Basru, Andi Muhammad Fuad Ramadhan Bhakti, Wida Kuswida Burhanuddin Burhanuddin Cahyati, Putri Damis , Damis Damis Damis Damis, Damis darsiani, Darsiani Dayat, Abd. Rachman Dayat, Abdul Rachman Demmalewa, Jenny Qlifianti DESI EKA PRATIWI Destriani, Mutiara Dewangga, Puspa Dharmawati, Tuti Dhesa, Desiderius Bela DIAN LESTARI Djam’an, Nurwati Ellyani Abadi Enang Suherman Eril, Eril Falsah , Andika Rafid Fatamorgana M, Andi Febrian, Muh. Rizal Hamiati, Hamiati Hamzah, Ricda Nurhikmayanti Hasni Hasni Hasrianti, Hasrianti Ismail Ismail Ismail, Ashari Junianti, Ervie Jusnawati, Jusnawati Kai, Febriyanti Khairunnisa, Andi La Ode Suriadi, La Ode Laili Cahyani Sabila M., Armayani Mahfud, Chairul Rusyd Mahmud, Ratna Mar Athul Wazithah T. 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 Nurdin Arsyad, Nurdin Nurhayati Nurhayati NURLIANA NURLIANA Nurwahidah, Nurwahida Nurwidah, Andi Nu’man, Muh. Parassa, Hafsah Ameliah Pebrianti, Vina Olivia Praja, Andi Kartikasari Sukma Putri, A. Rini Sahni Putri, Rini Sahni Rahayuningsih, Nurjanah Rahmah, Puji Rahmat Januar Noor Rahmayani, Suci Renata, A. Dhea Afifah Ruhiba, Ruhiba Rukmelia, Rukmelia Rusli, Nurfadillah S, Mughni Wahdaniyah Saenong, Zaenuddin Safitri, Erlina 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 Wahab, Syari Rukmana Wahyudi Wahyudi Wahyudi Wahyudi Wahyuni, Susi Arum Weka Gusmiarty Abdullah, Weka Gusmiarty Windi Sasdila Yuni Isma