PENGARUH LABA BERSIH, LAPORAN ARUS KAS OPERASI, DAN UKURAN PERUSAHAAN TERHADAP TINGKAT PENGEMBALIAN SAHAM

Abstract

This study aims to determine the effect of net income, operating cash
flow, and firm size on the stock return of the mining sector on the Indonesia Stock
Exchange (IDX) for the period 2013-2016. Data derived from the annual financial
reports of 30 mining sector companies. Data analysis used multiple linear
regression analysis which was processed using SPSS version 16 software. The
results of the research showed that net income and operating cash flow have a
significant effect on the rate of return. This indicates that investors consider
information on net income and operating cash flow statements disclosed in their
annual reports to make investment decisions. While company size does not have a
significant effect on stock returns. The results of the calculation of the coefficient
of determination (R2) that the percentage of the effect of net income, operating
cash flow, and the size of the company on the stock returns is 18.5%. While the
remaining 81.5% is influenced by other variables not included in this regression
model.
Keywords : Net Profit, Operating Cash Flow, Company Size, and Stock Return
Rate.