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All Journal JIMEKA Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Sari, Bella Mega
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Economics, Econometrics & Finance Social Sciences Other

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DO CASH FLOWS AND BANK SIZE INFLUENCE STOCK RETURNS? Sari, Bella Mega; Espa, Vitriyan; Dosinta, Nina Febriana
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 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.v8i4.26743

Abstract

This research aims to determine the effect of cash flow statement components and bank size on stock returns. This study uses a signaling and stakeholder theory approach in the banking sector companies listed on the Indonesian stock exchange for 2017-2021. The unit analysis unit is determined based on the purposive sampling method so that the research data derived from financial statements are one hundred eighty-five. The results showed that operating activity cash flow and financing activity cash flow positively and significantly affect stock returns. The investment activity cash flow and bank size do not affect stock returns. The investment activity cash flow and bank size are not always a concern of investors in making investment decisions and estimating returns in a company. The operating cash flow and financing cash flows are essential indicators for investors in making investment decisions in the capital market. The operating cash flow and financing cash flow act as positive signals on stock returns, especially for related stakeholders.
THE EFFECT OF CASH FLOW COMPONENTS AND FIRM SIZE ON STOCK RETUNS IN BANKING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Sari, Bella Mega
Jurnal KIAFE Vol. 12 No. 3 (2022): Jurnal Mahasiswa Akuntansi
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v12i3.61443

Abstract

This research aims to determine the effect of cash flow statement components and firm size partially and simultaneously on stock returns in banking sector companies listed on the Indonesia Stock Exchange. The independent variables used in this research are Operating Activity Cash Flow (CFO), Investing Activity Cash Flow (CFI), Financing Activity Cash Flow (CFF), and Firm Size as measured by the company's total assets. While the dependent variable used in this research is Stock Return. The research method used is quantitative associative. The number of research samples is 37 banking sector companies listed on the Indonesian stock exchange for 2017, which are determined based on the purposive sampling method so that the research data derived from financial statements are 37 data. The analysis technique used is multiple linear regression analysis. The results showed that partially, financing activity cash flow has a positive and significant effect on stock returns, whereas operating activity cash flow, investment activity cash flow, and firm size does not affect stock returns. Simultaneously, all components of the cash flow statement consisting of operating activity cash flow, investing activity cash flow, and financing activity cash flow, as well as firm size do not affect stock returns.
Co-Authors Nina Febriana Dosinta Vitriyan Espa