<![CDATA[Fundamental factor is one of the factors that can be used by the investors to make an investment decision in capital market. This research is aimed to analyze the influence of accounting profit and cash flow on stock return. This research uses financial statement data, particularly in the statement of profit gains and the statement of cash flow and also the stock return taken from the Center of Business and Economic Data (PDBE) Gadjah Mada University, Yogyakarta, Indonesian Capital Market of 2005-2007, and Indonesian Stock Exchange (ISX) statistic of 2005-2007. The sample is taken by using purposive sampling method. The taken sample is thirty two property and real estates companies listed in ISX during the period of 2005-2007. The variables of companies that are used consist of accounting profit, operational cash flow, investment cash flow and funding cash flow, while the statistical method that is used is multiple linear regressions by panel data. The result of this research shows the significant influence of accounting profit and investment cash flow towards the stock return. All of the independent variables only explain the variation of stock return of 40, 51% and the rest of 59, 49% is explained by other variables beyond the model. It means/it can be concluded that not only accounting profit and company cash flow that influence the stock return of company & real estates property listed in Indonesian Stock Exchange (ISX).Keyword: accounting profit, cash-flow, stock return]]>
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