PENGARUH LABA AKUNTANSI DAN ARUS KAS TERHADAP PENGEMBALIAN SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
This study aims to determine how the effect of accounting profit and cash flow on stock returns in food and beverage companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This study uses secondary data obtained through the company's financial statements. The sample selection method in this study used purposive sampling, the sample in this study was 13 companies. Data analysis used descriptive statistical tests, classical assumption tests, and hypothesis tests using multiple linear regression methods. The results of multiple linear regression analysis showed that partially showed that the cash flow variable had a significant effect on stock returns. While the accounting profit variable has no significant effect on stock returns.