Pengaruh Laba Akuntansi dan Arus Kas Operasi terhadap Return Saham pada Perusahaan Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018

Abstract

This research aims to examine:The Influence of Accounting Profit to Stock Return in 2014-2018,The influence of Operating Cash Flow to Stock Return in 2014-2018,The Influence of Accounting Profit and Operating Cash Flow simultaneously to Stock Return in 2014-2018.The data used in this study are financial report published on the Indonesian stock exchange website. The population in this study were coal mining companies listed on the Indonesia stock exchange for the period 2014-2018. The sampling technique used purposive sampling so that 10 companies were obtained as research samples. Technical data analysis using descriptive statistical analysis,classic assumption test, multiple linear regression analysis, t test,and F test.Based on hypothesis testing by using t test, it is concluded that Accounting Profit is not positive influence on Stock Return and Operating Cash Flow have positive effect on Stock Return. Based on F test it is concluded that Accounting Profit and Operating Cash Flow simultaneously have a positive effect on Stock Return.