PENGARUH LABA AKUNTANSI, NILAI BUKU EKUITAS DAN ARUS KAS OPERASI TERHADAP RETURN SAHAM PADA PERUSAHAAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019

Mifta Khairin Novi, Noor Shodiq Askandar, Dwiyani Sudaryanti

Abstract


ABSTRACT

This research was conducted to determine the effect of accounting profit, book value of equity, and operating cash flow of the company LQ45 on the Indonesia Stock Exchange 2016-2019 period. The sample selection was using a purposive sampling method by obtained 25 LQ45 companies that meet the sample criteria. Based on the test results that simultaneously accounting profit, book value of equity, and operating cash flow are significant effect to the stock return. Partially, accounting profit has a positive significant effect on stock return, book value of equity was negative significant effect on the stock return. While, the operating cash flow was not significant to the stock return.

Keywords: Stock Return, Accounting Profit, Book Value of Equity, Operating Cash Flow.


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