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Journal articles on the topic 'Return on Positive Cash Flow'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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1

Samoei, Ben Kipngetich, Kimwolo Andrew, and Tenai Joel. "Financing Cash Flow, Discretionary Accruals and Stock Return of Firms Listed in Nairobi Securities Exchange, Kenya." Journal of Economics, Finance And Management Studies 4, no. 12 (2021): 2471–81. https://doi.org/10.47191/jefms/v4-i12-08.

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The purpose of the study was to establish the effect of financing cash flow on stock return and to test the moderating effect of discretionary accruals on the relationship between financing cash flow and stock return. Panel data was collected from 29 listed non-financial firms at NSE for 12 years from 2007-2019. Fixed effect hierarchical regression analysis showed that financing cash flow had a positive and significant effect on stock return while discretionary accruals negatively moderate the relationship between financing cash flows and stock returns. The study concludes that financing cash
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2

Yanuar, Rafly, and Suji Abdullah Saleh. "Pengaruh Perubahan Arus Kas dan Profitabilitas Terhadap Return Saham Sebelum dan Selama Pandemi Covid-19 (Studi Pada Sektor Transportasi dan Logistik Yang Terdaftar Di Bei Periode 2017-2020)." Indonesian Accounting Literacy Journal 2, no. 3 (2022): 494–504. http://dx.doi.org/10.35313/ialj.v2i3.4021.

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This study intend to determine the effect of changes in cash flow and profitability on stock returns in transportation and logistics sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This research method is a quantitative method with the data source used is a documentary in the form of the company's financial statements. The data analysis method used descriptive statistical analysis, classical assumption test, multiple regression analysis, and hypothesis testing. Based on the test results, operating cash flow, investment cash flow, funding cash flow, return on a
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3

Sedhai, Swechha. "Effect of free cash flow on the profitability of Nepalese commercial banks." Lumbini Journal of Business and Economics 10, no. 1-2 (2022): 216–30. http://dx.doi.org/10.3126/ljbe.v10i1-2.54217.

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This study investigates the impact of free cash flow on the profitability of Nepalese commercial banks. The study analyzes secondary data of 20 commercial banks from 2016/17 to 2020/21, using return on assets and return on equity as dependent variables, and free cash flow, cash flow from investing activities, cash flow from financing activities, dividend payout ratio, current ratio, and bank size as independent variables. The study finds that free cash flow has a positive effect on return on assets and return on equity, while leverage has a negative effect. Cash flow from investing and financi
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4

Margie, Lyandra Aisyah, and H. Habibah. "Impact of Operating Cash Flow and ROA on Stock Returns in LQ 45 Companies in Period 2018-2023." Golden Ratio of Finance Management 5, no. 2 (2025): 435–44. https://doi.org/10.52970/grfm.v5i2.1267.

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This study discusses the impact of operating cash flow and return on assets on stock returns in companies listed in the LQ 45 index on the Indonesia Stock Exchange (IDX) for 2018-2023. The purpose of this study is to assist investors in making better investment decisions by analyzing financial factors such as operating cash flow and return on assets that can affect stock returns. This study uses secondary data from the annual reports of 22 companies listed in the LQ 45, which are analyzed using panel data regression with the help of Eviews software. The study's results indicate that simultaneo
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Waruwu, Noviza Asni. "Pengaruh Return Saham Terhadap Kepemilikan Institusional Sebagai Variabel Moderating Pada Perusahaan Manufaktur Terdaftar Di BEI." J-Reb : Journal Research of Economic and Bussiness 1, no. 02 (2022): 31–45. http://dx.doi.org/10.55537/jreb.v1i02.172.

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The study aims to examine the influence of return on assets, operating cash flow, financing cash flow, investment cash flow, economic value added, residual income, market value added, debt to equity ratio, to return stock with institusional ownership as a moderating variable. The population in this study is a manufacturing company in Indonesia Stock Exchange period of 2015 – 2019. By using purposive sampling method, the sample number 52 manufacturing company with 208 observations. By using multiple regression analysis, the results showed simultaneously or synchronously (test F) return on asset
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Yuliarti, Atika, and Lucia Ari Diyani. "The Effect of Firm Size, Financial Ratios and Cash Flow On Stock Return." Indonesian Accounting Review 8, no. 2 (2018): 229. http://dx.doi.org/10.14414/tiar.v8i2.1313.

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Stocks are kinds of financial instruments with high returns that have high levels of uncertainty. Before decide to invest the investor needs to formulate the expected rate of return. Companies with good financial performance will increase the value of the company so that the company's stock price increases and stock return also increases. The purpose of this research was to determine the effect of Firm Size, Return On Equity, Market Book Ratio, Current Ratio, Cash Flow from Operating Activities, Cash Flow from Investing Activities and Cash Flow from Financing Activities to Stock Return. The ob
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Eksandy, Arry, and Dirvi Surya Abbas. "Relevansi Nilai Earning per Share, Price Book Value, Cash Flow, Current Ratio dan Harga Saham: Return on Asset Sebagai Pemoderasi." Jurnal Akuntansi 12, no. 2 (2020): 187–202. http://dx.doi.org/10.28932/jam.v12i2.2152.

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The purpose of this study is to determine the results of Earnings Per Share, Book Value Equity, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, Current Ratio, Asset Returns and Asset Returns moderate Operating Cash Flow to Share Prices in manufacturing companies found in Indonesia stock exchange. This research population publishes manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The sampling technique uses purposive sampling technique. Based on predetermined criteria the number of samples obtained by 9 companies. The type of data used
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Sri, Oktavia Br Sitorus, Sutjiati Njotoprajitno Rosemarie, and Hadianto Bram. "Information on Cash Flow Statements and Stock Return." Economics and Business Quarterly Reviews 6, no. 1 (2023): 140–47. https://doi.org/10.31014/aior.1992.06.01.492.

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This research aims to test and analyze information from the cash flow statement on the share return. The cash flow intended is from operating, financing, and investing activities. Meanwhile, the shares utilized belong to the infrastructure, utility, and telecommunication companies listed on the Indonesian capital market between 2018 and 2021. Because this study uses the change in three cash flows, the secondary data from 2017 to 2021 based on the firm annual reports and the stock price at the end of these years are employed. Additionally, the t-statistics and their probability provided by a mu
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9

Pasrin, Nursarmimi, and Mursal Mursal. "Pengaruh Laba Akuntansi dan Arus Kas Operasi terhadap Return Saham pada Perusahaan Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018." Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam 11, no. 1 (2021): 29–40. http://dx.doi.org/10.37776/zuang.v11i1.764.

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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 da
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Nurfithriyani, Diesy, and Hotman Tohir Pohan. "Pengaruh Laba Akuntansi, Arus Kas Operasi, Kebijakan Dividen, dan Pertumbuhan Penjualan terhadap Return Saham." Jurnal Akuntansi, Keuangan dan Perpajakan 7, no. 2 (2024): 78–90. http://dx.doi.org/10.51510/jakp.v7i2.1692.

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This study aims to examine and analyze the effect of accounting profit, operating cash flow, dividend policy, and sales growth on stock returns. The population used in this study are IDX 80 companies listed in 2021-2023. Using the purposive sampling method, 90 samples were obtained during the 2021-2023 research period. The result of this study indicate that accounting profit has a significant positive effect on stock returns, operating cash flow has no effect on stock returns, dividend policy has no effect on stock returns, and sales growth has a significant positive effect on stock returns. A
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11

KURNIAWAN, LIA INDRIYATI. "PENGARUH PERUBAHAN NILAI TUKAR RUPIAH TERHADAP RETURA' SAHAM MELALUI PERUBAHAN ARUS KAS DAN PERUBAHAN EARNING PER SHARE (EPS): BUKTI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ." Jurnal Riset Akuntansi dan Keuangan 2, no. 2 (2006): 107. http://dx.doi.org/10.21460/jrak.2006.22.127.

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The srudy is ot empirical one wlnse pwposes or,e to prove if exclwnge rate'risk have a positive inJluence in stock return from earning per share alteration and cash flow alteration. Samples which are used in this stu$t are 192 data of manufacturing corporations that listed inBEI. The period of sudy is 199&2004. &atistic mdels which are used in this study are simple regression od multiple regression analysis. Tlwre,wefow models used in this study. TTtere ue, model I and model II are used to prove if information of eorning per share alteration and cash flow alteration ltove a positive in
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12

Divtyajeng Nurhaliza, Sumarno Manrejo, and Bambang Prayogo. "Pengaruh Laba Akuntansi terhadap Return Saham." Jurnal Mutiara Ilmu Akuntansi 3, no. 2 (2025): 15–29. https://doi.org/10.55606/jumia.v3i2.3729.

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The aim of this research is to test and analyze the influence of accounting profit, cash flow, return on assets on stock returns. This research method uses quantitative research methods, with the type and source of data, namely secondary data. The population in this study is the non-cyclical consumer sector listed on the Indonesia Stock Exchange. The technique used is purposive sampling technique and there are 24 companies as samples with 5 years of observation. The analysis method used is a panel data regression model using eviews 12 software. The results of this study partially show that acc
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13

Juniarti, Intan, and Bambang Satriawan. "EFFECT OF OPERATING CASH FLOW AND ACCOUNTING PROFIT ON STOCK RETURN." PENANOMICS: International Journal of Economics 2, no. 1 (2023): 83–95. http://dx.doi.org/10.56107/penanomics.v2i1.102.

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This research aims to examine: (1) The Influence of Operating Cash Flow to Stock Return in 2013-2016, (2) The influence of Accounting Profit to Stock Return in 2013-2016, (3) The Influence of Operating Cash Flow and Accounting Profit Together to Stock Return in 2013-2016. The data in this research is secondary data obtained from the company's annual financial statements in the Indonesian Stock Exchange (IDX). This type of research is the research of causality. This research was conducted by using sample of 24 LQ-45 companies listed in Indonesia Stock Exchange during the period 2016 to 2019. Th
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14

Kristanti, Ika Neni. "ANALISIS PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PERUSAHAAN PERAIH INVESTMENT AWARD (BEST ISSUERS) DI BURSA EFEK INDONESIA." Jurnal Ilmiah Akuntansi dan Keuangan 7, no. 2 (2018): 29–44. http://dx.doi.org/10.32639/jiak.v7i2.217.

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Investors in investing always expect high stock returns. Therefore, investors should be able to assess which companies have good performance, so the stock return is also high. The financial statements, particularly those relating to information on changes in operating cash flows and corporate accounting profit, are one of the important information that can be used by investors to assess company performance. This study aims to provide empirical evidence related to the effect of operating cash flow and accounting earnings on stock returns.
 The data in this study is secondary data obtained
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15

Tjhoa, Elisa. "PENGARUH FREE CASH FLOW, PERTUMBUHAN PERUSAHAAN, RETURN ON ASSETS, CASH RATIO, DEBT TO EQUITY RATIO DAN FIRM SIZE TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015." Ultimaccounting : Jurnal Ilmu Akuntansi 12, no. 1 (2020): 44–67. http://dx.doi.org/10.31937/akuntansi.v12i1.1570.

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Abstract- The company’s decision on the distribution of dividend, as one of the returns expected by investors aside of capital gain, is an important decision due to its impacts on company’s value and shareholders’ wealth. The purpose of this research is to obtain empirical evidence regarding the determinants on Dividend Payout Ratio, namely Free Cash Flow, Company’s Growth, Return on Assets, Cash Ratio, Debt to Equity Ratio, and Firm Size (Empirical Study on Consumption Goods Industry Companies Listed on Indonesia Stock Exchange between 2015-2017). The samples in this study were selected throu
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16

Firdarini, Khoirunnisa Cahya, and Kunaidi Kunaidi. "PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM (Studi Kasus Pada Perusahaan LQ – 45 di Bursa Efek Indonesia Periode 2016 – 2019)." Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen 9, no. 1 (2021): 28–36. http://dx.doi.org/10.32477/jrm.v9i1.338.

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This research aims to determine the effect of operational cash flow and accounting earnings to the stock return both partially and simoultantly. Population in this study are LQ45 firms for 2016-2019 period and the sample was selected through purposive sampling. Based on classic assumptiont test, we have 100 total sample. Data analysis technique used is multiple regression analysis. The result of this study indicate that (1) operational cash flow not have significant effect to the stock return, (2) accounting earnings have positive and significant effect to the stock return and (3) operational
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17

Sunarwijaya, I. Ketut, Ni Putu Lisa Ernawatiningsih, and Gek Ayu Sindy Dwiastari. "Return Saham Pada Perusahaan Perbankan Di Indonesia." Perspektif Akuntansi 7, no. 2 (2024): 210–30. https://doi.org/10.24246/persi.v7i2.p210-230.

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A stock return is the result or rate of return of a stock or investment. Expressed as a fixed percentage. If the company issuing the stock is healthy, the stock price will tend to perform better and the return received will increase. Analysis is performed using factors of profitability, solvency, liquidity, operating cash flow, and company size to examine which factors influence stock returns. The purpose of this study is to review the impact of profitability, solvency, liquidity, operating cash flow and company size. Equity returns of banking companies listed on the Indonesian Stock Exchange
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18

Patel, Sujata. "Effect of Cash Flow Statement on Profitability of Nepalese Commercial Banks." Nepalese Journal of Finance 11, no. 4 (2024): 203–20. https://doi.org/10.3126/njf.v11i4.79777.

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The study examines the effect of cash flow statement on the profitability of Nepalese commercial banks. Return on assets and net interest margin are selected as the dependent variables. The selected independent variables are share capital, cash flow from operating activities, cash flow from financing activities, cash flow from investing activities, reserve and cash and cash balance. The study is based on secondary data of 10 commercial banks with 100 observations for the period from 2013/14 to 2022/23. The data were collected from Banking and Financial Statistics published by Nepal Rastra Bank
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19

Andison, Andison, and Etty M. Nasser. "Operating Cash Flow, Earning Response Coefficient, and Fixed Asset Revaluation: Study on Manufacturing Company." ETIKONOMI 16, no. 1 (2017): 93–102. http://dx.doi.org/10.15408/etk.v16i1.4820.

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The purpose of this study to determine the effect of operating cash flow to the abnormal return and the effect of operating cash flow to the abnormal return of companies that conduct the revaluation is higher than that of non revaluation which adopted SFAS No. 16 (2012). The analysis used in this study are multiple regression, for the period 2012-2015. The results showed that operating cash flow has no effect on non-sampled companies revaluation, while the sample of firms that perform revaluation proves that operating cash flow has a positive and significant impact on the abnormal return. More
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20

Putra, Jusintri, and Barlia Annis Syahzuni. "FAKTOR-FAKTOR YANG MEMENGARUHI STOCK RETURN." Jurnal Riset Akuntansi Politala 7, no. 3 (2024): 691–701. https://doi.org/10.34128/jra.v7i3.391.

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This research aims to determine the factors that influence stock returns in the basic materials sector listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. The independent variables used are profitability with Return on Assets (ROA) as a proxy, company size is calculated using the natural logarithm of total assets, liquidity which is proxied by the Cash Ratio, and operating cash flow which is proxied by Operating Cash Flow (OCF). The dependent variable is stock return which is proxied by Capital Gain. The population of this research was 96 companies and a research sample w
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Basnet, Ganesh Bahadur. "Numerical Solution of Multiple Internal Rate of Return with Non-conventional Cash Flows." NUTA Journal 9, no. 1-2 (2022): 25–32. http://dx.doi.org/10.3126/nutaj.v9i1-2.53833.

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This paper focuses on solving methods of multiple internal rates of return (MIRR) of the series of non-conventional cash flow when the net present value is equal to zero. The internal rate of return is a popular rule for project acceptance/rejection. When a projects cash flow has three or more sign variations, the internal rate of return (IRR) rule is not easy to obtain multiple internal rates of returns. In his paper, we introduce Descartes’ rule for the maximum positive roots, Bolzano Theorem for the maximum roots in the interval, Budan’s Theorem (sequence), and Sturm’s Theorem (sequence) fo
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Pradipta, Rio Yulian, and Sunarto Sunarto. "Pengaruh Aruskas, Likuiditas Dan Profitabilitas Terhadap Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Subsektor Makanan Dan Minuman Periode 2017-2021." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 1 (2023): 1510–27. http://dx.doi.org/10.31539/costing.v7i1.6954.

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The purpose of this study is to investigate and evaluate how cash flow, liquidity, and profitability affect stock returns. The study population consist of food and baverage subsector companies listed on the Indonesian Stock Exchange (IDX) between 2017 and 2021. A sample of 24 companies was created using a targeted sampling technique. Secondary data from numerous reliable sources served as the basis for the data. Cash flow, liquidity, and profitability are independent variables. stock returns is the dependent variable. Secondary data were collcted in this study using a documented approach. Acco
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Thio Lie Sha, Michelle,. "PENGARUH ASSET GROWTH, PROFITABILITY, FIRM SIZE, OPERATING CASH FLOW TERHADAP STOCK RETURN." Jurnal Paradigma Akuntansi 2, no. 2 (2020): 883. http://dx.doi.org/10.24912/jpa.v2i2.7671.

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The purpose of this study is to obtain evidence that shows the effects of asset growth, profitability, firm size, and operating cash flow to stock returns in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. This study uses39 samples of manufacturing companies that have been selected through a purposive sampling method for three years. The data used are secondary data consisting of financial information from financial statements and annual reports. The data in this study is processed using the statistic program E-views ver. 10.0. The F-test result s
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Wardani, Sinta, Hermiyetti Hermiyetti, and Muhammad Yusuf. "Profitabilitas, Likuiditas, Leverage, Arus Kas Operasi dan Return Saham Syariah pada Perusahaan Jakarta Islamic Index." Jurnal Riset Akuntansi & Perpajakan (JRAP) 4, no. 01 (2017): 1–12. http://dx.doi.org/10.35838/jrap.v4i01.145.

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 This study aims to analyze and believe the factors that affect the return of sharia in the Jakarta Islamic Index. The sample of research is 29 companies with data from 2009-2015. Data analysis using multiple regression analysis. The results showed, liquidity and leverage is not significant significant to the return of sharia stocks. Operating cash flows are significant and positive against Sharia share returns. An interesting finding in this research is the role of operating cash flow as a determinant of stock returns. Future research can be proven the role of cash flow and othe
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Wardani, Sinta, Hermiyetti Hermiyetti, and Muhammad Yusuf. "Profitabilitas, Likuiditas, Leverage, Arus Kas Operasi dan Return Saham Syariah pada Perusahaan Jakarta Islamic Index." Jurnal Riset Akuntansi & Perpajakan (JRAP) 4, no. 01 (2017): 1–12. http://dx.doi.org/10.35838/jrap.2017.004.01.1.

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 This study aims to analyze and believe the factors that affect the return of sharia in the Jakarta Islamic Index. The sample of research is 29 companies with data from 2009-2015. Data analysis using multiple regression analysis. The results showed, liquidity and leverage is not significant significant to the return of sharia stocks. Operating cash flows are significant and positive against Sharia share returns. An interesting finding in this research is the role of operating cash flow as a determinant of stock returns. Future research can be proven the role of cash flow and othe
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Noviyanti, Afifah, and Friska Firnanti. "Fundamental Factors, Economic Value Added, and Other Factors Determining Stock Return." Media Bisnis 14, no. 2 (2022): 101–14. http://dx.doi.org/10.34208/mb.v14i1.1409.

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The purpose of this research is to obtain empirical evidence about the effect of operating cash flow, investing cash flow, financing cash flow, market to book ratio, earnings per share, price earnings ratio, economic value added and market value added on stock return. The population used in this research are non-financial companies listed in Indonesia Stock Exchange from 2018 to 2020. The sample used for this research consists of 143 listed non-financial companies. The sampling technique used purposive sampling method and analyzed using multiple regression method. The result of this research s
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Ramakrishnan, Suresh, Saqib Muneer ., and Melati Ahmad Anuar . "An Interaction between Firm Strategy, Capital Structure and Firm’s Performance." Journal of Economics and Behavioral Studies 7, no. 4(J) (2015): 37–47. http://dx.doi.org/10.22610/jebs.v7i4(j).592.

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The study tries to determine the association among corporate strategy, social structure and firm performance. In this regard, the monetary reports of 78 companies listed in Karachi Stock Exchange since 2007 to 2014 were scrutinized. In this research, firm strategy (sales growth, liquidity) and capital structure (debt ratio) were used as sovereign variables, and firm performance (return on equity, return on assets, free cash flow for the firm, free cash flow per share) were functional and are used as dependent variables, so to study the affiliation between corporate strategy, capital structure
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Humaira, Naura, and Kania Nurcholisah. "Pengaruh Arus Kas Operasi dan Laba Akuntansi terhadap Return Saham." Bandung Conference Series: Accountancy 3, no. 2 (2023): 864–72. http://dx.doi.org/10.29313/bcsa.v3i2.8574.

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Abstract. Stock securities are strongly influenced by the amount of return stream that the company will receive in the future. In order for investment decisions to satisfy investors, it is necessary to analyze securities for efforts to determine reasonable security prices. This study aims to analyze and determine the effect of Operating Cash Flow and Accounting Profit on Stock Returns. The population in this study are manufacturing companies on the Stock Exchange in Indonesia for the 2019-2021 period. Sampling in the study using purposive sampling method. The total number of samples in this st
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Malau, Melinda. "The Analysis of Operational Cash Flow, Debt Ratio, Rate of Assets Return on Company Performance." Fundamental Management Journal 2, no. 1p (2017): 39–46. http://dx.doi.org/10.33541/fjm.v2i1p.429.

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The research purposed to analyze operating cash flow, leverage and return on asset to the company’s performance. The method used in this research is multiple regression analysis using Eviews 9. The samples used in this research are 242 which is the data of 121 manufacturing companies listed in Indonesia Stock Exchange from 2014-2015. The results show that operating cash flow and return on asset variables have a significant positive effect on the company’s performance, while leverage has a significant negative effect on the company’s performance. Total asset and age of the firm have a sig
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Malau, Melinda. "The Analysis of Operational Cash Flow, Debt Ratio, Rate of Assets Return on Company Performance." Fundamental Management Journal 2, no. 1 (2017): 39–46. http://dx.doi.org/10.33541/fjm.v2i1.429.

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The research purposed to analyze operating cash flow, leverage and return on asset to the company’s performance. The method used in this research is multiple regression analysis using Eviews 9. The samples used in this research are 242 which is the data of 121 manufacturing companies listed in Indonesia Stock Exchange from 2014-2015. The results show that operating cash flow and return on asset variables have a significant positive effect on the company’s performance, while leverage has a significant negative effect on the company’s performance. Total asset and age of the firm have a sig
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Praditha, Riza, Indah Pusvita Sari, Diah Ayu Gustiningsih, and Jamaluddin Majid. "EFEK PERUBAHAN LABA AKUNTANSI DAN ARUS KAS OPERASI TERHADAP RETURN SAHAM." Jurnal Riset Akuntansi Aksioma 22, no. 1 (2023): 70–78. http://dx.doi.org/10.29303/aksioma.v22i1.198.

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This study aims to analyze the effect of accounting earnings and operating cash flow on stock returns. The population in this study are companies listed on the Indonesia Stock Exchange. The sample used the purposive sampling method with the observation year 2017-2020. The results showed that accounting profit proved to have a positive and significant effect on stock returns. This means that the greater the accounting profit earned by the company, the greater the stock return generated. Different results are shown in the results of the operating cash flow test where the results show a positive
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Hinggo, Hichmaed Tachta, and Mimelientesa Irman. "FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN PADA PERUSAHAAN DI BURSA EFEK INDONESIA." Bilancia : Jurnal Ilmiah Akuntansi 7, no. 4 (2023): 792. http://dx.doi.org/10.35145/bilancia.v7i4.4042.

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ABSTRACT The main purpose of this research is to determine the effect of free cash flow, return on asset and investment opportunity cost on dividend policy and value of the firm. The value of firm is a situation which describe the confidence of the public or investor to the company. Sampel used in this research is 41 companies sub sector property and real estate that is listed in Bursa Efek Indonesia from 2016-2020. Sampling method used is purposive sampling. Methods of data analysis is multiple linear regression with SPSS v. 16. Independent variable is free cash flow, return on asset and inve
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Hamzah, Muhammad Zilal. "ANALISIS PENGARUH EARNING, CASH FLOW, NILAI BUKU, DAN NILAI PASAR TERHADAP PERGERAKAN STOCK RETURN PADA SAHAM LQ-45 DI BURSA EFEK JAKARTA." Media Riset Akuntansi, Auditing dan Informasi 7, no. 1 (2007): 1. http://dx.doi.org/10.25105/mraai.v7i1.925.

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<p class="Style1">The objective of this study is to know the relationships and significant effect between earning, cash flow, book value and market value toward stock return. The samples for this study consist of 26 companies that consistently exist in LQ-45 in Jakarta Stock Exchange.A multiple linear regressions is used to determine whether independent variable effect significantly. This study shows that earning and cash flow positive and significantly affect stock return. Book value is positive and insignificant affect stock return. Meanwhile, market value is significantly but negative
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Devina, Loman, . Erlina, and Amalia Fachrudin Khaira. "Analysis of the Probability of Financial Distress as a Moderating Variable that Influences Stock Returns in Coal Companies (2018-2022)." International Journal of Current Science Research and Review 06, no. 12 (2023): 7877–92. https://doi.org/10.47191/ijcsrr/V6-i12-45.

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Abstract : This research was conducted to examine and analyze the influence of operating activity cash flow, investing activity cash flow, financing activity cash flow, liquidity, and total asset turnover as independent variables on stock returns as the dependent variable, along with the ability of probability financial distress to moderate the relationship between the independent variable and the variable dependent. The research method in this research is quantitative research with panel data regression analysis using the EViews application. The research object in this study is coal companies
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Muzakki, Muadz Rizki, and Imo Gandakusuma. "Impacts of Free Cash Flow and Agency Cost on Firm Performance." Wiga : Jurnal Penelitian Ilmu Ekonomi 13, no. 2 (2023): 282–95. http://dx.doi.org/10.30741/wiga.v13i2.1134.

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This study aims to examine the effect of free cash flow and agency cost to firm performance. The purpose of this study to provide empirically evidence about the effect of free cash flow and agency cost to firm performance. This study also examines the free cash flow hypothesis developed by Jensen (1986). Recent study about this topic resulting mixed/various result. Free cash flow in this study measured by free cash flow t-1, agency cost proxied by operating expenses ratio. Firm performance divided into three, operational performance measured by ROA, firm value measured by tobin's q ratio, and
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Sapuan, Noraina Mazuin, Norwazli Abdul Wahab, Muhammad Ashraf Fauzi, and Akrom Omonov. "Analysing the Impacts of Free Cash Flow, Agency Cost and Firm Performance in Public Listed Companies in Malaysia." Journal of Governance and Integrity 5, no. 1 (2021): 211–18. http://dx.doi.org/10.15282/jgi.5.1.2021.7061.

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This study intended to examine the relationship between free cash flow and agency costs towards firm performance based on the data from 350 public listed companies in Malaysia. The data was collected from year 2005 to 2015. There is a need to re-examine the free cash flow hypothesis and the agency theory based on Malaysian data as the results from previous studies shown a mix results.The findings shown free cash flow is significantly giving positive impact on firm performance. This result is contradict to free cash flow hypothesis, but it can occur due to, when the availability of investments
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Tambunan, Erika Debora, Rizki Fillhayati Rambe, and Ruswan Nurmadi. "Pengaruh Return On Asset, Free Cash Flow, Firm Size, Terhadap Dividend Payout Ratio Dengan Corporate Governance Sebagai Variabel Intervening Pada Perusahaan Manufaktur." Jurnal Ekonomika Dan Bisnis (JEBS) 4, no. 6 (2024): 1583–86. http://dx.doi.org/10.47233/jebs.v4i6.2197.

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This research aims to determine Return on Asset, Free Cash Flow, and Firm Size on Dividend Payout Ratio with Corporate Governance as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2021. The sample selection method used is purposive sampling. The total observations in this research were 155 observations consisting of 31 companies. The data analysis technique used in this research is path analysis with the SPSS version 26 analysis tool. The test results of sub structure I show that Return on Asset and Free Cash Flow have a positive
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Ristiyana, Rida. "PENGARUH ARUS KAS DAN PENGEMBALIAN MODAL TERHADAP NILAI PERUSAHAAN (Studi Pada PT. Hero Supermarket, Tbk Periode 2004 – 2018)." JURNAL PENELITIAN DAN KARYA ILMIAH 19, no. 2 (2019): 210–24. http://dx.doi.org/10.33592/pelita.vol19.iss2.122.

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The purpose of this study to determine the effect of cash flow and return on capital on firm value at PT. Hero Supermarket, Tbk. The cash flow has a cash ratio proxy, return on capital has a ROE (Return on Equity) proxy and firm value has an EPS proxy (Earning Per Share). The sample of this study was PT. Hero Supermarket, Tbk which submits annual financial reports from the period 2004-2018. The technique of data collection used library study and field survey with the data of observational (n) = 12. The analytical tool used Multiple Linear Regression. The results of this study, cash ratio has g
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Sulaiman, Sulaiman, and Iman S. Suriawinata. "Analisis Pengaruh Laba Akuntansi, Arus Kas Operasi, Arus Kas Pendanaan, Debt to Equity Ratio, Current Ratio dan Risiko Saham Terhadap Return Saham." Jurnal STEI Ekonomi 29, no. 01 (2020): 90–107. http://dx.doi.org/10.36406/jemi.v29i01.343.

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The purpose of this study was to determine and examine the effect of Accounting Profit, Operating Cash Flow, Funding Cash Flow, Debt to Equity Ratio, Current Ratio, and Stock Risk on Stock Returns in Companies Listed in LQ45 on the IDX for the 2014-2017 period. The population in this study were 45 companies listed in the LQ45 index as of February 2019, while the sample in this study was 18 companies determined by the purposive sampling technique. Data analysis using eviews 8.0. The results showed that accounting profit had a positive effect on stock returns. Operating cash flow has a positive
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Abdurachman, Siti Hafsah, and Sofia Prima Dewi. "DETERMINANTS OF STOCK RETURN IN CONSUMER NON-CYLICALS' COMPANIES LISTED ON IDX." International Journal of Application on Economics and Business 1, no. 2 (2023): 715–26. http://dx.doi.org/10.24912/v1i2.715-726.

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The aims of this research was to obtain empirical evidence regarding the impact of return on equity, operating cash flow, debt-to-equity ratio, and earnings per share toward stock return in consumer non-cyclicals companies during 2018-2020 listed on Indonesia Stock Exchange. Using purposive sampling method, from 38 companies that were chosen, total sample for three years were 114 data. For data processing, Eviews 12 application is used and the technique analyzed is multiple linear regression. The result is return on equity has a positive impact toward stock return, operating cash flow has no p
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Abdurachman, Siti Hafsah, and Sofia Prima Dewi. "DETERMINANTS OF STOCK RETURN IN CONSUMER NON-CYLICALS' COMPANIES LISTED ON IDX." International Journal of Application on Economics and Business 1, no. 2 (2023): 715–26. http://dx.doi.org/10.24912/ijaeb.v1i2.715-726.

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The aims of this research was to obtain empirical evidence regarding the impact of return on equity, operating cash flow, debt-to-equity ratio, and earnings per share toward stock return in consumer non-cyclicals companies during 2018-2020 listed on Indonesia Stock Exchange. Using purposive sampling method, from 38 companies that were chosen, total sample for three years were 114 data. For data processing, Eviews 12 application is used and the technique analyzed is multiple linear regression. The result is return on equity has a positive impact toward stock return, operating cash flow has no p
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Sinaga, Denisa, Delvi Yani Lase, Ayu Andari, and Muhammad Habibie. "PENGARUH ARUS KAS, LABA AKUNTANSI, UKURAN PERUSAHAAN, DAN RETURN ON ASSET (ROA) TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021- 2023." JURNAL LENTERA BISNIS 14, no. 2 (2025): 1478–91. https://doi.org/10.34127/jrlab.v14i2.1498.

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The purpose of this study is to determine the effect of cash flow, accounting profit, company size, and return on assets (ROA) on stock returns in manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. This study uses multiple linear regression analysis methods to test the effect of each variable on stock returns. The research sample was taken from secondary data in the form of financial reports of manufacturing companies published by the IDX during the period 2021-2023. The results of the study indicate that partially, cash flow and return on assets (ROA) do
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Rahgozar, Reza. "Effects of Financial Variables and Market Risk on Investment Returns." Journal of Finance Issues 11, no. 2 (2013): 16–23. http://dx.doi.org/10.58886/jfi.v11i2.2514.

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Previous studies have shown a positive correlation between the cross-section of averagestock returns and financial variables. Some studies have documented that market risk does not seem to help explain the cross-section of average stock returns. Using data from Compustat, this study examines the relationship between stock returns and stock prices with financial variables considered relevant in predicting stock returns and market risk. The empirical results show thatbook value per share, free-cash flow, return on equity, dividends, and cash flow per share have a weak or no effect on stock retur
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Palkar, Darshana D. "Cash flow volatility-return relation and financial constraints: international evidence." Managerial Finance 43, no. 3 (2017): 354–78. http://dx.doi.org/10.1108/mf-07-2016-0214.

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Purpose The purpose of this paper is to examine whether cash flow volatility (CFV) has a negative impact on future stock returns, and whether the CFV-return relation is different among financially constrained and unconstrained firms, by using a broad sample of 21 developed markets. Design/methodology/approach The study conducts portfolio analysis to test the CFV effect on returns. Risk-adjusted returns (alphas) are computed with respect to country-specific factors based on market, size, book-to-market, and momentum. Findings The strategy of buying stocks with low CFV while shorting stocks with
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Mardiyani, Mardiyani. "Determinasi Free Cash Flow Terhadap Return on Equity Dan Kebijakan Pembayaran Dividen." Jurnal Inspirasi Bisnis dan Manajemen 2, no. 2 (2018): 129. http://dx.doi.org/10.33603/jibm.v2i2.1637.

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Abstract. This study aims to find out the effect of Free Cash Flow on Return On Equity and dividend payment policy on consumption sector manufacturing companies for the period 2012-2016. The research method uses causal associative with a sample of 14 companies for 5 years. As for data processing techniques using the LISREL 8.8 Path Analysis format. The results showed that there was a positive influence between Free Cash Flow, ROE and dividend payment policy. This means that if the value of the Free Cash Flow and ROE of the company increases, the shareholder dividend will be higher. The effort
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Putri, Aliya Ananda, and Zulkifli Zulkifli. "THE EFFECT OF CASH FLOW AND RETURN ON EQUITY ON RETURN ON INVESTMENT BASED ON FOOD AND BEVERAGES SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD 2019 – 2021." PERFECT EDUCATION FAIRY 1, no. 3 (2024): 101–7. http://dx.doi.org/10.56442/pef.v1i3.436.

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This study aims to determine the effect of Cash Flow and Return on Equity (ROE) on Return on Investment (ROI) in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019- 2021 period. The population of this study amounted to 72 companies. The sampling technique using the sampling method obtained 26 companies. The results of the study prove that Cash Flow has no significant effect on Return on Investment (ROI). Meanwhile, Return on Equity (ROE) has a positive and significant effect on Return on Investment (ROI) in food and beverages sector companies listed on the I
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Allail, Mohammad Helal, Kavita Singh, and Nishi Sharma. "DECOMPOSING CASH FLOW EFFECTS ON CORPORATE FINANCIAL PERFORMANCE: A PANEL STUDY OF NIFTY 50 COMPANIES." INTERNATIONAL JOURNAL OF ADVANCED RESEARCH IN COMMERCE, MANAGEMENT & SOCIAL SCIENCE 07, no. 04(I) (2025): 211–21. https://doi.org/10.62823/ijarcmss/7.4(i).7077.

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This study investigates the relationship between cash flow components and corporate financial performance among Nifty 50 companies in India's emerging market context from 2017 to 2023. The research uses a panel dataset of 312 firm-year observations from 39 non-financial firms. It employs a log-log regression model to analyze how operating, investing, and financing cash flows affect Return on Assets (ROA) and Return on Net Worth (RONW). The findings reveal complex relationships between cash flow components and performance metrics. Operating cash flows show a negative association with ROA (-0.14
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Krismonika, Awinda Juliantri, Aris Munandar, and Vhika Meiriasari. "Faktor-Faktor Mempengaruhi Profitabilitas Bank di Bursa Efek Indonesia." Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis 2, no. 2 (2021): 56–72. http://dx.doi.org/10.47747/jismab.v2i2.414.

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This study aims to analyze the effect of cash flow from operating activities, loan to deposit ratio, non-performing loans, and return on assets on net interest margins in banks listed on the Indonesia Stock Exchange in 2015-2019. Data is obtained from the IDX website for the 2015- 2019 period for financial service companies listed on the Indonesia Stock Exchange in the 2013-2017 periods. The data were analyzed using multiple regression methods which were processed using Eviews. The results of the investigation indicates that partially each cash flow from operating activities, loan to deposit r
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Amahalu, Nestor Ndubuisi Okoye, Pius Vincent Chukwubuikem, and Nnadi Chimaobi Patricia. "EFFECT OF BOARD DIVERSITY ON FINANCIAL PERFORMANCE OF QUOTED HOSPITALITY FIRMS IN NIGERIA." International Journal of Research in Commerce and Management Studies 05, no. 01 (2023): 28–38. http://dx.doi.org/10.38193/ijrcms.2023.5103.

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This study examined the effect of board diversity on financial performance of quoted hospitality firms in Nigeria for a period of nineteen years (19) years spanning from 2003 to 2021. Specifically, this study ascertained the effect of gender diversity, age diversity and board independence diversity on cash flow return on investment. The panel data sets used in this study were obtained from the annual reports and accounts and Nigerian Exchange (NGX) Group fact books for the study period. Ex-post facto research design was employed. Inferential statistics using Pearson Coefficient Correlation and
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Cahyadi, Hari, and Akhmad Darmawan. "PENGARUH ECONOMIC VALUE ADDED, MARKET VALUE ADDED, RESIDUAL INCOME, EARNINGS DAN ARUS KAS OPERASI TERHADAP RETURN SAHAM (Studi Empiris pada perusahaan LQ-45)." Media Ekonomi 16, no. 1 (2016): 176. http://dx.doi.org/10.30595/medek.v16i1.1144.

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This study to get empirical evidence that the EVA, MVA, Residual income, Earnings and operating cash flow affect the return earned by shareholders, either partially or simultaneously. The sampling method used was purposive sampling, with the criteria of the company that is always inclouded in the LQ-45 index listed in the Indonesia Stock Exchange (BEI) during the observation period of 2011-2014. Companies used in the sample have a positifve data. The analytical method used
 was multiple linear regression test. The result of this study concluded that the MVA, residual income and operating
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