PERAN LABA KOTOR, AKTIVITAS OPERASIONAL, AKTIVITAS INVESTASI, DAN AKTIVITAS PENDANAAN ARUS KAS TERHADAP RETURN SAHAM
This research aims to analyze the effects of gross profit, and cashflow activity on stock returns by taking the population of this study, namely consumer goods companies listed on the Indonesia Stock Exchange in 2018-2019. In order to find 30 organizations that fit the criteria for the research s...
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| Format: | Article |
| Language: | English |
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Accounting Department Institut Teknologi dan Bisnis Asia Malang
2025-01-01
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| Series: | Riset Akuntansi |
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| Online Access: | https://jurnal.stie.asia.ac.id/index.php/ristansi/article/view/2183 |
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| _version_ | 1832087173398003712 |
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| author | Ditya Wardana Satya Fauziah |
| author_facet | Ditya Wardana Satya Fauziah |
| author_sort | Ditya Wardana |
| collection | DOAJ |
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This research aims to analyze the effects of gross profit, and cashflow activity on stock returns by taking the population of this study, namely consumer goods companies listed on the Indonesia Stock Exchange in 2018-2019. In order to find 30 organizations that fit the criteria for the research sample, a purposive sampling method was utilized in the sampling process. SPSS is used for data analysis, including multiple regression and hypothesis testing.
Based on the results of analysis and hypothesis testing, it was found that (1) gross profit did not affect stock returns, so the first hypothesis was rejected; (2) stock returns are unaffected by cash flow from operating activities, so the second hypothesis is rejected; (3) Investing activity cash flows have an impact on stock returns, so the third hypothesis is accepted; (4) sock returns are unaffected by cash flows from financing activities, so the fourth hypothesis is rejected. An rise in investment cash flow will entice more investors to participate, which will raise demand for the company and drive up stock prices.
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| format | Article |
| id | doaj-art-bf0f423f5ac64853b6d5e4591c94379d |
| institution | Kabale University |
| issn | 2775-2267 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | Accounting Department Institut Teknologi dan Bisnis Asia Malang |
| record_format | Article |
| series | Riset Akuntansi |
| spelling | doaj-art-bf0f423f5ac64853b6d5e4591c94379d2025-02-06T07:16:12ZengAccounting Department Institut Teknologi dan Bisnis Asia MalangRiset Akuntansi2775-22672025-01-015210.32815/ristansi.v5i2.2183PERAN LABA KOTOR, AKTIVITAS OPERASIONAL, AKTIVITAS INVESTASI, DAN AKTIVITAS PENDANAAN ARUS KAS TERHADAP RETURN SAHAMDitya Wardana0Satya Fauziah1Institut Teknologi dan Bisnis Asia MalangInstitut Teknologi & Bisnis ASIA Malang This research aims to analyze the effects of gross profit, and cashflow activity on stock returns by taking the population of this study, namely consumer goods companies listed on the Indonesia Stock Exchange in 2018-2019. In order to find 30 organizations that fit the criteria for the research sample, a purposive sampling method was utilized in the sampling process. SPSS is used for data analysis, including multiple regression and hypothesis testing. Based on the results of analysis and hypothesis testing, it was found that (1) gross profit did not affect stock returns, so the first hypothesis was rejected; (2) stock returns are unaffected by cash flow from operating activities, so the second hypothesis is rejected; (3) Investing activity cash flows have an impact on stock returns, so the third hypothesis is accepted; (4) sock returns are unaffected by cash flows from financing activities, so the fourth hypothesis is rejected. An rise in investment cash flow will entice more investors to participate, which will raise demand for the company and drive up stock prices. https://jurnal.stie.asia.ac.id/index.php/ristansi/article/view/2183Gross ProfitOperating ActivitiesInvesting ActivitiesFinancing ActivitiesStock Return |
| spellingShingle | Ditya Wardana Satya Fauziah PERAN LABA KOTOR, AKTIVITAS OPERASIONAL, AKTIVITAS INVESTASI, DAN AKTIVITAS PENDANAAN ARUS KAS TERHADAP RETURN SAHAM Riset Akuntansi Gross Profit Operating Activities Investing Activities Financing Activities Stock Return |
| title | PERAN LABA KOTOR, AKTIVITAS OPERASIONAL, AKTIVITAS INVESTASI, DAN AKTIVITAS PENDANAAN ARUS KAS TERHADAP RETURN SAHAM |
| title_full | PERAN LABA KOTOR, AKTIVITAS OPERASIONAL, AKTIVITAS INVESTASI, DAN AKTIVITAS PENDANAAN ARUS KAS TERHADAP RETURN SAHAM |
| title_fullStr | PERAN LABA KOTOR, AKTIVITAS OPERASIONAL, AKTIVITAS INVESTASI, DAN AKTIVITAS PENDANAAN ARUS KAS TERHADAP RETURN SAHAM |
| title_full_unstemmed | PERAN LABA KOTOR, AKTIVITAS OPERASIONAL, AKTIVITAS INVESTASI, DAN AKTIVITAS PENDANAAN ARUS KAS TERHADAP RETURN SAHAM |
| title_short | PERAN LABA KOTOR, AKTIVITAS OPERASIONAL, AKTIVITAS INVESTASI, DAN AKTIVITAS PENDANAAN ARUS KAS TERHADAP RETURN SAHAM |
| title_sort | peran laba kotor aktivitas operasional aktivitas investasi dan aktivitas pendanaan arus kas terhadap return saham |
| topic | Gross Profit Operating Activities Investing Activities Financing Activities Stock Return |
| url | https://jurnal.stie.asia.ac.id/index.php/ristansi/article/view/2183 |
| work_keys_str_mv | AT dityawardana peranlabakotoraktivitasoperasionalaktivitasinvestasidanaktivitaspendanaanaruskasterhadapreturnsaham AT satyafauziah peranlabakotoraktivitasoperasionalaktivitasinvestasidanaktivitaspendanaanaruskasterhadapreturnsaham |