Pengaruh Informasi Laba Kotor, Arus Kas dan Size Perusahaan Terhadap Return Saham Pada Perusahaan Manufaktur

Tirza Oktovianti Lenggono (Universitas Pattimura, Ambon)
Elna Marsye Pattinaja (Universitas Pattimura, Ambon)
Dermawan Igo Kaimudin (Universitas Pattimura, Ambon)

EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)
Vol 5 No 1 (2023): August 2023

This study aims to empirically examine the effect of information on earnings, cash flow and company size on stock returns in manufacturing companies in the consumer goods industry sector listed on the Indonesian stock exchange. The source of data used in this study is secondary data through the website ww.idx.id where the population used in this study is 31 companies with a total sample of 155. Hypothesis testing uses multiple linear regression analysis models with SPSS tools. The results of this study indicate that the earnings information variable and the cash flow variable do not have a positive effect on stock returns with p-value moe than 0.05, while the firm size variable has a positive effect on stock returns with p-value of 0.05