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All Journal Jurnal Indonesia Sosial Sains
Adam, Kautsar
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Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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Relevance of Earnings and Cash Flow Information to Stock Prices on The Indonesia Stock Exchange Vivaldy, Antonio; Adam, Kautsar
Jurnal Indonesia Sosial Sains Vol. 6 No. 12 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i12.2143

Abstract

This study aims to analyze the relevance of the value of profit and cash flow information to the stock price of companies listed on the Indonesia Stock Exchange (IDX). Profit and cash flow are two main indicators in assessing a company's performance, so it has the potential to influence investment decisions. The research uses secondary data in the form of financial statements and annual stock prices. The sample was selected through purposive sampling with the criteria of companies that consistently publish complete financial statements during the observation period. The analysis was carried out using multiple linear regression to test the influence of profit and cash flow on stock prices. The results show that earnings have a significant influence on stock prices, while cash flows show weak influence. This finding confirms that investors on the IDX are more focused on profit information in making investment decisions. This research contributes to the literature on value relevance and provides practical implications for companies in improving the quality of financial reporting.
The Effect of Intellectual Capital and Investment Decisions on Firm Value Through Profitability as an Intervening Variable Adam, Kautsar; Dewantoro Marsono , Acong
Jurnal Indonesia Sosial Sains Vol. 7 No. 1 (2026): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v7i1.2196

Abstract

A company's value is an important indicator that reflects investors' perceptions of the company's future performance and prospects. In the era of the knowledge-based economy, intellectual capital and investment decisions are strategic factors believed to increase company value, both directly and indirectly through profitability. This research aims to analyze the influence of intellectual capital and investment decisions on company value with profitability as an intervening variable. This study uses a quantitative approach with an explanatory method. The data used are secondary data in the form of financial statements of companies listed on the Indonesia Stock Exchange during the research period. The data analysis technique was carried out using path analysis to test the direct and indirect influences between variables. The results of the study showed that intellectual capital and investment decisions had a positive and significant effect on profitability. Furthermore, profitability was proven to have a positive and significant effect on company value. In addition, profitability was able to mediate the influence of intellectual capital and investment decisions on company value. These findings confirm the importance of proper management of intellectual assets and investment policies in increasing profitability and value in a sustainable manner.
Co-Authors Dewantoro Marsono , Acong Vivaldy, Antonio