Pengaruh Laba Akuntansi, Komponen Arus Kas dan Dividend Yield Terhadap Return Saham

Abdillah Arif Nasution (Universitas Sumatera Utara)
Endi Rustendi (Universitas Islam 45 Bekasi)
Julie Theresya Pelamonia (Politeknik Negeri Ambon)
Made Susilawati (Universitas Persatuan Guru 1945 NTT)
Musran Munizu (Universitas Hasanuddin)

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Vol. 5 No. 10 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

This study aims to analyze and determine the Effect of Accounting Profit, Cash Flow Components, and Dividend Yield on Stock Returns. The research method used in this study is a descriptive statistical method. With verification testing using multiple regression (multiple regression). The data used is secondary data, namely the annual report of the company that was used as a sample in the study. The research sample was 12 companies listed on the Indonesia Stock Exchange in 2020-2023 which were taken using the purposive sampling method. The results of this study indicate that Accounting Profit, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, and Dividend Yield have a positive and significant effect on Stock Returns.