PENGARUH ARUS KAS OPERASI LABA AKUNTANSI DAN RETURN ON ASSETS TERHADAP RETURN SAHAM DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI

Nurma Aliffatul Martiyana, Anggita Langgeng Wijaya, Abd. Rohman Taufiq

Abstract


The capital market connects parties who have funds with parties who need them by trading securities. The capital market can also be defined as a market where securities such as stocks and bonds are traded for more than one year (Tandelilin, 2017: 5).The population in this study are mining depository companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period totaling 62 companies The number of samples in this study were 52 companies. This study uses secondary data derived from the annual financial statements of mining sector companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period obtained from the official website www.idx.co.id. The results of the study indicate that operating cash flow, accounting profit has no significant effect on stock returns while return on assets has a positive effect on stock returns. as well as the moderating variable there is no moderating variable that affects stock returns.

Keywords: Operating Cash Flow, Accounting Profit, Return On Assets, Stock Return, Audit

                Comitte


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