PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM ( Studi Kasus Pada Perusahaan LQ-45 di Bursa Efek Indonesia Tahun Periode 2016-2018) Oleh: M. Aang Afifudin 150221100020 ABSTRAK Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh Arus Kas Operasi terhadap Return Saham pada periode 2016-2018, (2) Pengaruh Laba Akuntansi terhadap Return Saham pada periode 2016-2018, (3) Pengaruh Arus Kas Operasi dan Laba Akuntansi terhadap Return Saham pada periode 2016-2018. Penelitian ini merupakan data sekunder yang diolah dari data keuangan tahunan perusahaan dalam Indonesian Stock Exchange (IDX). Jenis penelitian ini adalah penelitian kuantitatif. Penelitian ini menggunakan sampel berjumlah 24 perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia pada periode 2016-2018, sehingga data yang dianalisis berjumlah 72. Teknik analisis yang digunakan adalah statistik deskriptif, uji asumsi klasik, analisis regresi linier sederhana dan analisis regresi linier berganda.


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THE INFLUENCE OF CASH FLOW OF OPERATION AND ACCOUNTING PROFIT TO STOCK RETURN (Case Study on LQ-45 Companies Listed In Indonesia Stock Exchange in 2016-2018) By: M. Aang Afifudin 150221100020 ABSTRACT This research aims to examine: (1) The Influence of Operating Cash Flow to Stock Return in 2016-2018, (2) The influence of Accounting Profit to Stock Return in 2016-2018, (3) The Influence of Operating Cash Flow and Accounting Profit Together to Stock Return in 2016-2018 . 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 2013 to 2016, so that the analyzed research data amounted to 96. The data analysis techniques used are descriptive statistics, classical assumption test, simple linear regression analysis and analysis multiple linear regression. Based on hypothesis testing by using t test, it is concluded that Operating Cash Flow is not positive influence on Stock Return and Accounting Profit have positive effect on Stock Return. Based on F test it is concluded that Operating Cash Flow and Accounting Profit simultaneously have a positive effect on Stock Return. Keywords: Operating Cash Flow, Accounting Profit, Stock Return.

• PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM (STUDI KASUS PADA PERUSAHAAN LQ-45 DI BURSA EFEK INDONESIA PERIODE 2016-2018)