<![CDATA[This study aims to determine the effect of accounting profit and cash flow on stock prices in automotive sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. Accounting profit is one of the main indicators in assessing a company's financial performance, because it reflects the profits generated from the company's operational activities. On the other hand, cash flow shows the extent to which a company is able to generate cash from its operational activities, which is an important indicator of the company's liquidity and financial health. These two variables are believed to contribute to the formation of stock value in the capital market. This study uses a quantitative method with secondary data obtained through annual financial reports, income statements, cash flow statements, and statements of changes in equity from automotive sector companies. The data was obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the websites of each company. The sampling technique used a purposive sampling method, namely selecting samples based on certain criteria, such as companies that regularly publish complete financial reports during the period 2020–2023. The data analysis technique uses SPSS software with a multiple linear regression approach to test the effect of independent variables on the dependent variable. The research results show that accounting profit has a positive and significant effect on stock prices, and cash flow also has a significant positive effect on stock prices. Simultaneously, accounting profit and cash flow have been shown to contribute significantly to stock price movements. These results indicate that investors still place significant importance on profit and cash flow information when assessing a company's performance and prospects. Therefore, companies need to maintain the quality of their financial reporting to maintain market confidence. ]]>
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