Pengaruh Komponen Laporan Laba Rugi dan Komponen Arus Kas terhadap Return Saham pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2009-2011

Abstract

This study analyzed the influence of income components (gross profit and net profit) and cash flow components ( cash flows from operating activities and cash flows from investing activities) to stock returns in consumers goodS industry company listed on the Indonesia Stock Exchange (IDX). Data that used in this research are financial statements from each company, published through website www.idx.co.id. Analysis method that used in this research is quantitative method with multiple regressions. Sampling method that used is purposive sampling. Variables that used in this research are net profit per share as X1 variable, gross profit per share as X2 variable, cash flows from operating activities per share as X3 variable, cash flows from investing activities per share as X4 variable and stock returns as Y variable consist of the 18 firm. The results showed that the independents variable (X1, X2, X3,X4) does not have a significant effect on the dependents variable (stock returns) in all at coice. While the parsial, the results showed that net income per share is the only variables which have a significant influence on stock returns. This, it can be concluded that thewhole of independent variables which is tested can’t be used all at once to determine the stock Return.