Jurnal Riset Terapan Akuntansi
Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi

PENGARUH FREE CASH FLOW, KEBIJAKAN DIVIDEN, DAN ESG TERHADAP RETURN SAHAM

Rafiqi, Muhamad Hasbi (Unknown)
Zenabia, Tsarina (Unknown)



Article Info

Publish Date
05 Oct 2025

Abstract

The purpose of this study is to empirically prove the effect Free Cash Flow, Dividend Policy, and ESG on Stock Return. This is a quantitative study with a population consisting of all companies on the IDX LQ45 index for the period 2019-2023. Sampling was conducted using a nonprobability sampling approach with purposive sampling. The data was processed using E-views. The results of this study show that simultaneously, free cash flow, dividend policy, and ESG have a significant positive effect on stock returns. Partially, free cash flow has a significant positive effect on stock returns, while dividend policy and ESG do not have a significant effect on stock returns. Keywords: Free Cash Flow, Dividend Policy, ESG, Stock Return

Copyrights © 2025






Journal Info

Abbrev

jrtap

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Terapan Akuntansi (JRTA) merupakan jurnal yang berisi tentang hasil riset dan penelitian dalam bidang akuntansi. Terbit pertama kali pada bulan Januari 2017 dan terbit dua kali setahun yaitu untuk periode Januari – Juni dan periode Juli – Desember, dengan ISSN: ...