Analisis Pengaruh Arus Kas Operasi dan Laba Akuntansi Terhadap Return Saham Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2019-2022

This study aims to examine the Simultaneous and partial Analysis of the Effect of Operating Cash Flow and Accounting Profit on Stock Returns in Manufacturing Companies on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. The type of research used in this research is quantitative research with causal associative methods. The population in this study are manufacturing companies listed on the IDX for the 2019-2022 period and the technique used is a purposive sampling technique which complies with the criteria for determining the research sample. Data analysis was performed using multiple regression analysis with the tools of the Statistical Package for the Social Sciences (SPSS) 2.6 program. The results of the analysis conclude that operating cash flow and accounting profit simultaneously affect stock returns by 48.7%. Partially, operating cash flow has no significant effect on stock returns of -0.018. Accounting profit partially has a significant effect on stock returns of 3.096.