Jurnal Informatika Ekonomi Bisnis
Vol. 5, No. 2 (June 2023)

Pengaruh Arus Kas Operasi, Arus Kas Investasi, Arus Kas Pendanaan dan Laba Akuntansi terhadap Return Saham

Muhamad Mafsud (Universitas Islam Negeri Sayyid Ali Rahmatullah, Tulungagung, Indonesia)
Dianita Meirini (Universitas Islam Negeri Sayyid Ali Rahmatullah, Tulungagung, Indonesia)



Article Info

Publish Date
30 Jun 2023

Abstract

The capital market is a place where investors invest their capital in the hope of a return in the form of a return on investment. Investors use financial reports in investing but cannot analyze the stock returns that will be received starting operating cash flow, investment cash flow, and funding cash flow. The method used is a quantitative method with multiple linear regression tests using the eviews data processing application. The results of this study. The coefficient X1 (cooperative cash flow) is 0.170479413211 which means that if the cooperative's cash flow increases, it will cause an increase in stock returns with no positive effect with a significant value of 0.7170 > 0.05. The coefficient X2 (Investment Cash Flow) on stock returns (the dependent variable Y) has no effect with a significant value of 0.3113 > 0.05. The X3 coefficient (Funding Cash Flow) on stock returns (Y dependent variable) has no effect 0.6658 > 0.05 and the X4 coefficient (Accounting Profit) is 0.352300 which means that if accounting profit increases once it will cause an increase in Stock Return (dependent variable Y) or has a positive effect of 0.964377644814 when other variables are constant with a significant value of 0.000 <0.05.

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Journal Info

Abbrev

infeb

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Informatika Ekonomi Bisnis adalah Jurnal Nasional, yang didedikasikan untuk publikasi hasil penelitian yang berkualitas dalam bidang Informatika Ekonomi dan Bisnis, namun tak terbatas secara implisit. Jurnal Informatika Ekonomi Bisnis menerbitkan artikel secara berkala 4 (empat) kali setahun ...