Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)

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Analysis of Cash Flow Components, Gross Profit, Earnings per Share on Stock Returns Manufacturing Company Listed in the Indonesian Stock Exchange from 2016 Until 2018

Authors
Nur Azizah, Muhamad Muwidha, Marlina Magdalena
Corresponding Author
Nur Azizah
Available Online 19 July 2021.
DOI
10.2991/aebmr.k.210717.023How to use a DOI?
Keywords
cash flow components, gross profit, earning per share and stock return multiple linear regression
Abstract

The research objective was to determine the effect of cash flow components consisting of operating cash flow, investment cash flow, financing cash flow, gross profit, and earnings per share on stock returns. The population is the annual report of manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. Samples were taken of 32 company annual reports using purposive sampling method. Data collection using the documentation method. Data were analyzed using Multiple Linear Regression. The results of the operating cash flow analysis do not have a significant effect on stock returns. Investment cash flow has no significant effect on stock returns. Financial cash flow has no significant effect on stock returns and the results of gross profit analysis do not have a significant effect on stock returns. Meanwhile, earnings per share analysis has a significant effect on stock returns. Based on the results of the analysis, it can be concluded that the components of cash flow and gross profit are not reference variables for investors in making investment decisions and earnings per share are the main targets in making decisions. Therefore, companies must pay attention to earnings per share to attract investors.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
19 July 2021
ISBN
10.2991/aebmr.k.210717.023
ISSN
2352-5428
DOI
10.2991/aebmr.k.210717.023How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Nur Azizah
AU  - Muhamad Muwidha
AU  - Marlina Magdalena
PY  - 2021
DA  - 2021/07/19
TI  - Analysis of Cash Flow Components, Gross Profit, Earnings per Share on Stock Returns Manufacturing Company Listed in the Indonesian Stock Exchange from 2016 Until 2018
BT  - Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)
PB  - Atlantis Press
SP  - 111
EP  - 115
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210717.023
DO  - 10.2991/aebmr.k.210717.023
ID  - Azizah2021
ER  -