PENGARUH ARUS KAS BERSIH, LABA AKUNTANSI, DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR ASURANSI YANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI) DARI TAHUN 2017-2021

Authors

  • Maharani Yansyah Universitas Batam
  • Mursal Universitas Batam
  • Ely Kurniawati Universitas Batam

Abstract

This study aims to examine the Effect of Net Cash Flow, Accounting Profit, and Company Size on Share Prices in Insurance Sub-Sector Companies Listed on the Indonesia Stock Exchange (2017-2021) partially and simultaneously. This research includes quantitative research. The data used in this study are in the form of annual financial reports. The sampling technique used was the purposive sampling method. The population is 16 companies. Samples that meet the criteria are 8 companies. The analytical technique used in this study is multiple linear regression analysis with the help of the SPSS program. Based on the results of the analysis, it shows that Net Cash Flow partially has an insignificant negative effect on Stock Prices, Accounting Profits partially has a significant negative effect on Stock Prices, and Company Size partially has a significant positive effect on Stock Prices, simultaneously variables Net Cash Flow, Accounting Profit and the size of the company has a significant effect on stock prices.

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Published

2023-03-03

Issue

Vol. 12 No. 1 (2022): APRIL

Section

Articles

License

Copyright (c) 2023 Maharani Yansyah, Mursal, Ely Kurniawati

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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