PENGARUH PERTUMBUHAN LABA, TOTAL ARUS KAS, DAN NET PROFIT MARGIN TERHADAP RETURN SAHAM DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Hanafi Eviana Elvita Putri, Anggita Langgeng Wijaya, Abd. Rohman Taufiq

Abstract


This research aims to determine the influence of profit growth, total cash flow, and net proft margin on stock returns with company size as a moderating variable. The data used is secondary data in the form of financial report of food and beverage sub sector companies listed on the BEI in 2018-2022 which can be downloaded via the website www.idx.co.id. The population of this research is all food and beverage sub sector companies listed on the BEI in 2018-2022. The sampling technique uses a purposive sampling method so that 49 companies are obtained with a research periode of 5 years, resulting in a final sample of 245 company samples. The data analysis technique used Moderate Regression Analysis (MRA). The data was processed using IBM SPSS Statistic 24. The results of the study indicate that profit growth, net profit margin have an effect on stock returns, total cash flow has no effect on stock returns, company size cannot moderate the effect of profit growth, total cash flow, and net profit margin on stock returns.

Keywords: Profit Growth, Total Cash Flow, Net Profit Margin, Stock Returns, Company Size


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References


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