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Journal articles on the topic 'Return on Net Cash Flow'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Pramuditha, Panji, and Mirza Fazlur Rahman. "PENGARUH ARUS KAS DAN LABA BERSIH TERHADAP TINGKAT PENGEMBALIAN SAHAM PADA PERUSAHAAN PENGHASIL BAHAN BAKU SUB SEKTOR PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2013." Jurnal Ilmu Keuangan dan Perbankan (JIKA) 6, no. 2 (2017): 99–123. https://doi.org/10.34010/jika.v6i2.1424.

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This research was conducted to determine the influence of cash flow and net income to stock return on the agriculture companies listed at the Indonesia Stock Exchange in periode 2009-2013 either partially or simultaneously. The method used in this research is descriptive and verificative. The sample used in this study is the annual financial statements 6 agriculture companies listed at the Indonesia Stock Exchange 2009-2013. To determine the effect of cash flow and net income to stock return multiple regression analysis. The results of this research indicate that in partial cash flow have a si

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Patel, Sujata. "Effect of Cash Flow Statement on Profitability of Nepalese Commercial Banks." Nepalese Journal of Finance 11, no. 4 (2024): 203–20. https://doi.org/10.3126/njf.v11i4.79777.

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The study examines the effect of cash flow statement on the profitability of Nepalese commercial banks. Return on assets and net interest margin are selected as the dependent variables. The selected independent variables are share capital, cash flow from operating activities, cash flow from financing activities, cash flow from investing activities, reserve and cash and cash balance. The study is based on secondary data of 10 commercial banks with 100 observations for the period from 2013/14 to 2022/23. The data were collected from Banking and Financial Statistics published by Nepal Rastra Bank

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Sihombing, Monang Juanda Tua. "Analisis Faktor yang Mempengaruhi Return Saham dengan Kebijakan Deviden sebagai Variabel Moderating pada Perusahaan Consumer Goods." JURNAL ARMADA INFORMATIKA 3, no. 1 (2019): 56–69. http://dx.doi.org/10.36520/jai.v3i1.39.

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This study aims to determine and analyze the factors that influence stock returns with dividend policy as a moderating variable simultaneously and partially on consumer goods companies listed on the Indonesia Stock Exchange (IDX). The population of this research is 155 consumer goods companies listed on the IDX. Samples selected using the saturated sampling method amounted to 31 companies. Data were processed using multiple linear regression statistical test methods using SPSS software. The results of this study prove the first hypothesis that the variable current ratio, return on equity, earn

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4

Amani, Tatik, Hery Koeshardjono, and Noviana Aliyanty. "THE EFFECT OF NET PROFIT, OPERATING CASH FLOW AND COMPANY SIZE ON STOCK RETURN COMPANIES LISTED IN LQ45 STOCK INDEX 2018-2020." JURNAL AKUNTANSI UNIVERSITAS JEMBER 20, no. 2 (2022): 78. http://dx.doi.org/10.19184/jauj.v20i2.34925.

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This study aims to analyze the effect of net profit, operating cash flow, and company size on stock returns in companies listed on the LQ45 index in 2018-2020. The method in this study uses a quantitative method with an associative approach. The independent variables in this study are net profit, operating cash flow, and firm size, while the dependent variable is stock returns. The population in this study uses 45 companies listed on the LQ45 index. Sample selection using purposive method with certain criteria, obtained 31 companies that meet the requirements. The data analysis method used is

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5

Sundari, Anggun, and Dian Hakip Nurdiansyah. "Pengaruh Arus Kas Operasi Dan Laba Bersih Terhadap Return Saham Tahun 2016-2019." Journal of Economic, Bussines and Accounting (COSTING) 5, no. 1 (2021): 98–106. http://dx.doi.org/10.31539/costing.v5i1.2062.

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This study has the aim of sizzling, analyzing and analyzing the operating flow and net income on stock returns in 2016-2019 in the agricultural sector. This study uses secondary data contained in the Indonesia Stock Exchange. With the sample technique carried out by the author, the authors obtained a sample of this study as many as 8 companies from 21 companies in the agricultural sector, from 2016-2019 with annual data from operating flows and net income to stock returns, resulting in 32 data in this study. The results showed that partially Operating Cash Flow has no effect on Stock Returns a

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Sitorus, Jessy Safitri, Ernika Siburian, Yosevin Simbolon, and Royto Enjelia br Naibaho. "THE EFFECT OF OPERATING CASH FLOW, NET PROFIT, ROA AND ROE ON STOCK RETURN OF IDX." Jurnal Akuntansi 11, no. 2 (2021): 189–96. http://dx.doi.org/10.33369/j.akuntansi.11.2.189-196.

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This research was conducted to determine the effect of Operating Cash Flow, ROA Net Profit and ROE on the movement of Stock Return, data or information obtained through financial statements. And the method of data collection is done with Purposive Sampling there are 21 companies in a period of 3 years, therefore the total sample of this study should be 63 samples. But because the data of this study using outliers then the total sample became 41. Then analyzed using multiple linear regression using SPSS 20 software. From this research, the researchers obtained results, namely: Operating Cash Fl

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Marhaeni, Erlita Tyas Puspa. "PENGARUH EARNINGS PER SHARE, ECONOMIC VALUE ADDED, MARKET SHARE, DAN NET CASH FLOW TERHADAP RETURN SAHAM (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR KERAMIK PORSELIN DAN KACA YANG TERDAFTAR DI BEI 2011-2015)." INVENTORY: JURNAL AKUNTANSI 1, no. 1 (2019): 12. http://dx.doi.org/10.25273/inventory.v1i1.4710.

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The purpose of this research is to determine whether there is the influence of earning per share, economic value added, market share, and net cash flow to return of both simultaneously and partial. The population in this study is a company manufacturing the ceramic, porcelain and glass are listed on the BEI in 2011-2015. The study used data from secondary in the form of financial statements the company.Testing this hypothesis using regression linear and through augmented with partial test, simultan test, and coefficient of determination. The result in partial to show that a market share and ne

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Indriani, Ayu, Heny Triastuti Kurnia Ningsih, Zenni Riana, and Sri Elviani. "PENGARUH NETWORKING CAPITAL , CASH FLOW dan GROWTH OPPORTUNITY TERHADAPRETURN ON ASSET (ROA) DI PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA." JRAM (Jurnal Riset Akuntansi Multiparadigma) 8, no. 1 (2021): 23–30. http://dx.doi.org/10.30743/akutansi.v8i1.4061.

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The purpose of this study was to determine whether Net Working Capital, Cash Flow and Growth Opportunity partially or simultaneously affect the Return On Asset (ROA) of the Textile and Garment Sub-Sector Companies listed on the IDX. Data collection techniques are using secondary data taken from Indonesia Stock Exchange website, Multiple Linear regression Analysis Technique, Hypothesis Test, namely T Test and F Test, Determination Coefficient Test using the SPSS Version 20 application.The results of this study reveal that the Net Working Capital variable partially does not have a significant ef

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Talahatu, William, and Nanik Linawati. "Determinant Stock Return in Energy Sector Period 2017 - 2022." TECHBUS (Technology, Business and Entrepreneurship) 1, no. 2 (2023): 47–54. https://doi.org/10.61245/techbus.v1i2.7.

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This study aims to analyze the influence of the variables Net Income, Rupiah Exchange Rate, and Operational Cash Flow on stock returns in the energy sector. This research was conducted using time series data for the period 2017-2022. The data analysis method in this research involves the use of a multiple linear regression model to identify the influence of Net Income, Rupiah Exchange Rate and Operational Cash Flow on stock returns in the energy sector during the period 2017-2022. Results This research shows that Net income has a significant effect on stock returns in the energy sector, the Ru

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Sekolah Tinggi Ilmu Ekonomi Y.A.I, Diah Nurdiana. "JUMPA Vol.3 No.2 Juni 2016 PENGARUH INFORMASI LABA, ARUS KAS DAN SIZE PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA." Jurnal Manajemen dan Perbankan (JUMPA) 3, no. 2 (2016): 53–88. http://dx.doi.org/10.55963/jumpa.v3i2.198.

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This research aims to know the influence of net profit, cash flow, and the size of the company against the return of shares in food and beverage companies listed on the Indonesia stock exchange (idx) either partially or simultaneous. In this study used methods of empirical research. The variables examined, namely net profit, operating cash flow, cash flow, cash flow investment funding, the size of the company and the return of shares. The population used in this study are food and beverage companies listed on the Indonesia stock exchange (idx) as many as 12 companies. Data collection tec

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Aldina Murti, Dhistianti Mei Rahmawantari, and Rachmaniar Myrianda Dwiputri. "PRICE CASH FLOW RATIO, NET GEARING RATIO, CURRENT RATIO, DAN RETURN SAHAM PERUSAHAAN SUB SEKTOR KONSTRUKSI." Jurnal Ekonomi dan Industri 26, no. 1 (2025): 16–24. https://doi.org/10.35137/jei.v26i1.194.

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This research aims to determine the effect price cash flow ratio, net gearing ratio, and current ratio to return shares in construction sub-sector companies listed on the Indonesia Stock Exchange for the period 2018 - 2023. This research was conducted by collecting data from the Indonesia Stock Exchange (BEI). The data analysis technique in this research uses quantitative and descriptive research methods. The sampling method used in this research is purposive sampling, by taking data from financial reports and annual share price indexes of construction sub-sector companies from 2018 to 2023. T

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Krismonika, Awinda Juliantri, Aris Munandar, and Vhika Meiriasari. "Faktor-Faktor Mempengaruhi Profitabilitas Bank di Bursa Efek Indonesia." Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis 2, no. 2 (2021): 56–72. http://dx.doi.org/10.47747/jismab.v2i2.414.

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This study aims to analyze the effect of cash flow from operating activities, loan to deposit ratio, non-performing loans, and return on assets on net interest margins in banks listed on the Indonesia Stock Exchange in 2015-2019. Data is obtained from the IDX website for the 2015- 2019 period for financial service companies listed on the Indonesia Stock Exchange in the 2013-2017 periods. The data were analyzed using multiple regression methods which were processed using Eviews. The results of the investigation indicates that partially each cash flow from operating activities, loan to deposit r

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Stefanie, Stefanie, and Loh Wenny Setiawati. "PENGARUH NET PROFIT MARGIN, ARUS KAS OPERASI DAN REPUTASI AUDITOR TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR PERIODE 2014-2017." AJAR 2, no. 02 (2019): 1–18. http://dx.doi.org/10.35129/ajar.v2i02.79.

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Investments are made by investors to get a return. Return is a profit of an investment. Stock Return has a significant effect in determining the value of company’s stock. Investors will be interested to invest in companies with a high return. This research aimed to analysis the effect of net profit margin, operating cash flow and auditor reputation for the period 2014 – 2016 to stock return for the period 2015 – 2017 on manufacturing companies that listed on Indonesia Stock Exchange. Net profit margin is calculated by using net income after tax divided by total net sales for the period from au

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14

Sihombing, Monang Juanda Tua. "Analisis Pengaruh current ratio, return on equity, earnings per share, net profit margin, cash flow from operation to debt, inflasi, suku bunga Bank Indonesia terhadap Return Saham dengan Kebijakan Deviden sebagai Variabel Moderating pada Perusahaan Cons." JURNAL MAHAJANA INFORMASI 6, no. 1 (2021): 50–59. http://dx.doi.org/10.51544/jurnalmi.v6i1.2008.

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Penelitian ini bertujuan untuk mengetahui dan menganalisis faktor-faktor yang mempengaruhi return saham dengan kebijakan deviden sebagai variabel moderating secara simultan dan parsial pada perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia (BEI). Populasi penelitian ini sebanyak 155 perusahaan consumer goods yang terdaftar di BEI. Sampel yang dipilih dengan menggunakan metode sampling jenuh berjumlah 31 perusahaan. Data diolah dengan metode uji statistik regresi linier berganda dengan menggunakan software SPSS. Hasil penelitian ini membuktikan hipotesis pertama bahwa variabel cu

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Wiranti, Magda Ella, Moh Hudi Setyo Bakti, and Sochib Sochib. "IMPACT OF CASH FLOW COMPONENTS, NET INCOME AND COMPANY SIZE ON STOCK RETURN." Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak 5, no. 1 (2021): 17–23. https://doi.org/10.30741/assets.v5i1.678.

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This study aims to obtain empirical evidence of the effect of: Components of Cash Flow, Net Profit, and Firm Size on the level of Stock Return. This research is a quantitative research. The type of data in this study is secondary data. The data source used is data retrieval from the annual financial statements of consumer goods industry companies on the Indonesia Stock Exchange (IDX). The population in this study is the Consumer Goods Industry listed on the Indonesia Stock Exchange (IDX) in 2016-2019. Researchers determine the number of company samples taken by purposive sampling technique. Th

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Maharani, Bunga, and Dwi Ratna Wulandari. "FAKTOR FUNDAMENTAL YANG MEMPENGARUHI PERUBAHAN HARGA SAHAM (Studi Empiris pada Perusahaan Finansial yang Terdaftar Di BEI Tahun 2009dan 2010)." JURNAL AKUNTANSI UNIVERSITAS JEMBER 11, no. 1 (2015): 13. http://dx.doi.org/10.19184/jauj.v11i1.1258.

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The objective of the study is to investigate the effect of free cash flow, return on equity, current ratio, firm size and net profit margin on dividend policy that measured by dividend payout ratio. The population of this study are all manufacturing companies listed on the Indonesian Stock Exchange (IDX).The period of this study are 2008-2011. Based on purposive sampling method, 19 companies were used on the study. The sample were gathered from annual reports and ICMD. This study used multiple linear regression as analysis method with 5% significant level. The results of the study indicate tha

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Hidayat, Akmal, and Siti Setyaningsih. "Pengaruh Economic Value Added, Market Share, Earning dan Net Cash Flow Terhadap Return Saham (Studi pada Perusahaan Manufaktur Jenis Consummer Goods di Bursa Efek Indonesia 2004-2007)." Jurnal Wira Ekonomi Mikroskil 1, no. 2 (2011): 79–87. http://dx.doi.org/10.55601/jwem.v1i2.59.

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Dalam lingkungan bisnis yang kompetitif, mengetahui kinerja keuangan perusahaan adalah merupakan salah satu hal yang penting dalam menentukan keputusan untuk berinvestasi, sehingga diperlukan tata cara pengukuran yang tepat sehingga mampu memberikan penilaian yang cukup akurat agar investor dan kreditor tidak tersesat. Dari hasil analisis yang dilakukan oleh investor dapat melihat apakah perusahaan mampu membayarkan return saham,??? karena return adalah tingkat keuntungan yang diharapkan oleh investor. Dengan demikian penelitian ini memiliki tujuan untuk menganalisis pengaruh economic value ad

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Mardiyani, Mardiyani. "Determinasi Free Cash Flow Terhadap Return on Equity Dan Kebijakan Pembayaran Dividen." Jurnal Inspirasi Bisnis dan Manajemen 2, no. 2 (2018): 129. http://dx.doi.org/10.33603/jibm.v2i2.1637.

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Abstract. This study aims to find out the effect of Free Cash Flow on Return On Equity and dividend payment policy on consumption sector manufacturing companies for the period 2012-2016. The research method uses causal associative with a sample of 14 companies for 5 years. As for data processing techniques using the LISREL 8.8 Path Analysis format. The results showed that there was a positive influence between Free Cash Flow, ROE and dividend payment policy. This means that if the value of the Free Cash Flow and ROE of the company increases, the shareholder dividend will be higher. The effort

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Nathania, Jennifer. "PENGARUH ARUS KAS OPERASI DAN NET INCOME TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI LQ45 TAHUN 2016-2019." Media Akuntansi dan Perpajakan Indonesia 3, no. 1 (2021): 37–56. http://dx.doi.org/10.37715/mapi.v3i1.2097.

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This study aims to examine: (1) the effect of operating cash flow on stock returns in 2016-2019, (2) the effect of accounting profit or net income on stock returns in 2016-2019. The data in this study is secondary data obtained from the annual reports of companies listed in the LQ-45 stock index in the 2016-2019 period. This type of research is descriptive quantitative research. This study was conducted using a sample of 45 LQ-45 companies listed on the Indonesia Stock Exchange during the 2020 period whose data were drawn from 2016 to 2019, so that the research data analyzed amounted to 180. T

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Fitra, Halkadri, Salma Taqwa, Charoline Cheisviyanny, Abel Tasman, and Nurzi Sebrina. "TINJAUAN STUDI KELAYAKAN USAHA BADAN USAHA MILIK DESA (NAGARI) KAMANG HILIA SEJAHTERA KENAGARIAN KAMANG HILIA, KECAMATAN KAMANG MAGEK, KABUPATEN AGAM, PROVINSI SUMATERA BARAT." UNES Journal of Social And Economics Research 3, no. 2 (2018): 160. http://dx.doi.org/10.31933/ujser.3.2.160-169.2018.

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Penelitian ini bertujuan untuk melihat kelayakan aspek keuangan usaha grosir sembako Badan Usaha Milik Desa (Nagari) Kamang Hilia Sejahtera di Kenagarian Kamang Hilia Kecamatan Kamang Magek Kabupaten Agam Provinsi Sumatera Barat yang dilakukan pada tahun 2018. Penelitian bersifat deskriptif kuantitatif dengan menggunakan metode cash flow analysis, payback period, net present value, profitability index, internal rate of return, dan average rate of return. Hasil penelitian menunjukkan bahwa nilai net cash flow Badan Usaha Milik Desa (Nagari) Kamang Hilia Sejahtera adalah positif yaitu Rp.21.774.

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Basnet, Ganesh Bahadur. "Numerical Solution of Multiple Internal Rate of Return with Non-conventional Cash Flows." NUTA Journal 9, no. 1-2 (2022): 25–32. http://dx.doi.org/10.3126/nutaj.v9i1-2.53833.

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This paper focuses on solving methods of multiple internal rates of return (MIRR) of the series of non-conventional cash flow when the net present value is equal to zero. The internal rate of return is a popular rule for project acceptance/rejection. When a projects cash flow has three or more sign variations, the internal rate of return (IRR) rule is not easy to obtain multiple internal rates of returns. In his paper, we introduce Descartes’ rule for the maximum positive roots, Bolzano Theorem for the maximum roots in the interval, Budan’s Theorem (sequence), and Sturm’s Theorem (sequence) fo

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Sukamdani, Lorasitaniajeng, Gaguk Apriyanto, and Moh Burhan. "Investment Feasibility in the Framework of Implementation Cooperation in the Utilization of Regional Property." International Journal of Finance & Banking Studies (2147-4486) 12, no. 3 (2023): 13–23. http://dx.doi.org/10.20525/ijfbs.v12i3.2866.

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This study aims to analyze the feasibility of investment in the framework of implementing cooperation in the utilization of assets or goods owned by the local government using descriptive semi-qualitative methods. In conducting the analysis, researchers used the investment feasibility approach is the Net Present Value (NPV) method to measure the present value of the expected net cash flow of a project, Internal Rate of Return (IRR) is the discount rate that makes the NPV of the project zero, Profitability Index (PI) to measure the relationship between the present value of net cash flow and ini

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Putri, Sefka Anggraini, Reni Oktavia, and Widya Rizki Eka Putri. "Pengaruh Kinerja Keuangan Terhadap Rate of Return (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2014-2018 )." Jurnal Akuntansi dan Keuangan 25, no. 2 (2020): 101–17. http://dx.doi.org/10.23960/jak.v25i2.136.

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The purpose of this study was to examine the effect of financial performance on the rate of return. The indicators used to measure financial performance are return on investment, net profit margin, earnings per share, operating cash flow, economic value added. This study uses secondary data with a population of companies listed on the Indonesia Stock Exchange (BEI) 2014-2018. The method used to determine the sample using purposive sampling. Consists of 19 industrial mining companies with 56 samples. The analysis method used is multiple regression analysis. The results of hypothesis testing sho

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Basnet, Ganesh Bahadur. "Multiple Internal Rates of Return and Decision Criteria Among Mutually Exclusive and Independent Projects." NUTA Journal 8, no. 1-2 (2021): 58–68. http://dx.doi.org/10.3126/nutaj.v8i1-2.44042.

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This paper focuses on solving methods of unique and multiple internal rates of return of the series of cash flow when net present value is equal to zero, and decision criteria of accepting the independent project. When a project's cash flow has only two sign variations, the internal rate of return (IRR) rule is simple and for analysis, the case with an investment’s cash flows with three or more sign variations to have multiple solutions. The study, also, discussed selecting the best one among mutually exclusive projects on the basis of incremental internal rate of return (IRR) analysis. In the

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Abdul Karim. "THE EFFECT OF OPERATING CASH FLOW AND NET PROFIT ON SHARE RETURN, 2022-2022." International Journal of Economics and Management Research 2, no. 1 (2023): 153–62. http://dx.doi.org/10.55606/ijemr.v2i1.74.

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This study aims to find out, analyze and describe the effect of operating cash flow and net income on stock returns in 2022-2022 in agricultural sector companies. This study uses secondary data contained in the Indonesian Stock Exchange. With the sample technique carried out by the author, the authors obtained a sample of this research as many as 7 companies from 21 companies in the agricultural sector, from 2022-2022 with annual data from operating cash flow and net income on stock returns resulting in 32 data in this study. 

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Eaton, Gregory W., and Bradley S. Paye. "Payout Yields and Stock Return Predictability: How Important Is the Measure of Cash Flow?" Journal of Financial and Quantitative Analysis 52, no. 4 (2017): 1639–66. http://dx.doi.org/10.1017/s0022109017000370.

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We compare the stock return forecasting performance of alternative payout yields. The net payout yield produces more accurate forecasts relative to alternatives, including the traditional dividend yield. This remains true even after excluding several years during the Great Depression when issuance was unusually high. The measure of cash flow used to form the yield matters economically. Long-term investors’ hedging demand for stock is considerably reduced when net payout, rather than dividends, serves as the cash-flow measure. An agent relying on an incorrect payout measure is willing to pay an

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Wahyuni, Wahyuni, Ade Maulidianti, Yocelyn Yulianto, and Nina Febriana Dosinta. "Determinan Manajemen Laba pada Sektor Transportasi Saat Pandemi COVID-19." Jurnal Akuntansi dan Keuangan 11, no. 2 (2023): 119. http://dx.doi.org/10.29103/jak.v11i2.11666.

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This study aimed to determine the effect of debt-to-equity ratio, return on equity, return on assets, net profit margin, institutional ownership, ownership concentration, managerial ownership, foreign ownership, free cash flow, company size, board of commissioners meetings, and audit committee meetings on earnings management. The research data was obtained from the annual reports of transportation sector companies listed on the Indonesia Stock Exchange in 2020-2021 using a purposive sampling method of 74 companies. Panel data regression analysis was conducted using Eviews 12. The results of th

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Melia, Yeni, Mirawati Mirawati, and Muhammad Deni Putra. "ANALISIS KINERJA KEUANGAN DENGAN DU PONT SYSTEM DAN ARUS KAS." Jurnal Akuntansi Syariah (JAkSya) 1, no. 2 (2021): 143. http://dx.doi.org/10.31958/jaksya.v1i2.4658.

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The assets of PT Martina Berto Tbk always increase every year. Despite an increase in assets, the company's net profit has decreased every year, even suffered a loss in 2015. While cash and cash equivalents produced have always decreased every year. The research objective was to find out and assess the company's financial performance seen from Du Pont System and cash flow analysis. This type of research is descriptive with a quantitative approach. The financial performance of PT Martina Berto, which is produced from the Du Pont System method of 4 ratios, namely total assets turnover, net profi

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Made Bayu Anggara, I., Yusria Darma, and Mubarak Mubarak. "Analysis of Return on Investment Associated with Changes in Operational Time in the Construction of the Sigli-Banda Aceh Toll Road." Journal of World Science 2, no. 2 (2023): 250–60. http://dx.doi.org/10.58344/jws.v2i2.222.

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Introduction: The Sigli–Banda Aceh Toll Road is a 74.2 km road network built to shorten the distance and travel time from Padang Tiji District to Baitussalam District. The problem in this research is that the Government is late in land acquisition, so PT. Hutama Karya (Persero) as the concessionaire in the implementation of toll road construction is constrained at a number of locations. Delays in land acquisition and construction implementation can have an impact on net profits and return on investment at the end of the concession period. This study aims to determine the impact of delays in la

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Fariza Febriana and Nunung Aini Rahmah. "THE EFFECT OF NET INCOME, OPERATING CASH FLOW, INVESTMENT CASH FLOW, AND FUNDING CASH FLOW ON STOCK RETURNS (CASE STUDY OF ENTERPRISES REGISTERED IN THE LQ45 INDEX ON THE INDONESIA STOCK EXCHANGE 2018-2022)." International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) 2, no. 5 (2024): 1789–801. http://dx.doi.org/10.61990/ijamesc.v2i5.297.

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Stock returns represent the profits gained from investing in stocks. Investors typically seek out shares of Enterprises that promise the highest returns. This investigation seeks to understand the relationship among net income, operating cash flow, investment cash flow, and funding cash flow, and how they affect stock returns. The study focuses on Enterprises registered on the Indonesia Stock Exchange under the LQ45 index from 2018 to 2022. Utilizing purposive sampling, data was collected from 23 Enterprises over a five-year period, outcoming in 115 samples. Secondary data was analyzed using m

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Khaerunnisa, Khaerunnisa, and Nafisah Nurulrahmatiah. "ANALISIS PENGARUH ARUS KAS OPERASI, ARUS KAS INVESTASI & LABA AKUNTANSI TERHADAP RETURN SAHAM PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA." MANAJEMEN DEWANTARA 6, no. 2 (2022): 269–81. http://dx.doi.org/10.26460/md.v6i2.12640.

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     Informasi Naskah   Abstrak     Diterima: Revisi: Terbit:   This study aims to determine the effect of operating cash flow, investment cash flow and accounting profit on stock returns in banks listed on the Indonesia Stock Exchange. This research is an associative type with the research instrument in the form of a list of tables consisting of operating cash flow, investment cash flow, net income and share price of PT. Bank Rakyat Indonesia, Tbk, PT. Bank Negara Indonesia, Tbk ,

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Sunny Yulia, Prayang, R. Hari Karyadi Oetomo, Arinda Ristawati, Aqlyna Fattahanisa, and Riskaviana Kurniawati. "Introduction and Consultation on the Indonesia's Oil and Gas Sharing Contract at CNG Co." International Journal Of Community Service 4, no. 4 (2024): 353–56. https://doi.org/10.51601/ijcs.v4i4.812.

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Indonesia's oil and gas sector has traditionally employed Production Sharing Contracts (PSCs) to regulate the sharing of revenues between the government and contractors. Two key PSC models are used: PSC Cost Recovery and PSC Gross Split. The PSC Cost Recovery model allows contractors to recover their exploration and production costs before profits are shared, providing financial protection but reducing long-term profitability. Conversely, the PSC Gross Split model, introduced in 2017, offers a simpler revenue-sharing mechanism, eliminating cost recovery and directly splitting gross revenue bet

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Fairfield, Patricia M., J. Scott Whisenant, and Teri Lombardi Yohn. "Accrued Earnings and Growth: Implications for Future Profitability and Market Mispricing." Accounting Review 78, no. 1 (2003): 353–71. http://dx.doi.org/10.2308/accr.2003.78.1.353.

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Prior research reveals that the accrual component of profitability is less persistent than the cash flow component, and that investors fail to fully appreciate their differing implications for future profitability (Sloan 1996). However, accruals are a component of growth in net operating assets as well as a component of profitability. Just as we can disaggregate profitability into accruals and cash flows from operations, we can disaggregate growth in net operating assets into accruals and growth in long-term net operating assets. We find that, after controlling for current profitability, both

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Kharisma dwi novianti, Mochamad Reza Adiyanto, Bambang Sudarsono, and Eni Sri Rahayuningsih. "Feasibility of Halal-Certified Slaughterhouse Business in Financial Aspects." Maro: Jurnal Ekonomi Syariah dan Bisnis 6, no. 2 (2023): 322–31. http://dx.doi.org/10.31949/maro.v6i2.7250.

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penelitian ini bertujuan untuk mengetahui kelayakan usaha Rumah Potong Hewan ditinjau dari aspek keuangan. Objek yang diambil dari penelitian ini adalah Rumah Potong Hewan Krian Kabupaten Sidoarjo. Penelitian ini menggunakan metode kuantitatif dengan pengambilan sampel purposive sampling. Data yang diperoleh dari penelitian ini adalah data primer wawancara dengan kepala Rumah Potong Hewan Krian secara langsung. Analisis ini menggunakan alat analisis kelayakan investasi yaitu Net Present Value, Internal Rate of Return, Average Rate of Return, Break Event Point, Payback Period, Profitability Ind

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Fitria M, Ayu, Suhatmini Hardyastuti, and Lestari Rahayu Waluyati. "FINANCIAL PERFORMANCE OF STATE-OWNED PLANTATION COMPANY: THE CASE OF PT PERKEBUNAN NUSANTARA VII LAMPUNG." Journal of Agribusiness Management and Development 4, no. 2 (2023): 52–66. http://dx.doi.org/10.22146/jamadev.v4i2.13025.

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This research aims to analyze the financial performance (liquidity, profitability, and solvability) and cash flow (operational, investment, and funding activity) of PT Perkebunan Nusantara VII Lampung in 2012 – 2016. The method used is a descriptive method with a quantitative approach. The type of data used is secondary data. The results are Liquidity Ratio (Cash Ratio, Quick Ratio, and Current Ratio) of PT Perkebunan Nusantara VII decreased, the Profitability Ratio (Return on Asset, Return on Equity, Gross Profit Margin, Operating Profit Margin, and Net Profit Margin) fluctuated, and Solvabil

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SRIVASTAVA, VISHAL, SUNDER RAM KORIVI, and DIPASHA SHARMA. "Subprime Crisis – A Corporate Acquisition Opportunity?" Journal of Accounting, Business and Management (JABM) 28, no. 2 (2021): 20. http://dx.doi.org/10.31966/jabminternational.v28i2.546.

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Corporate acquisition can be considered as one of the best processes of corporate restructuring. This study is focused to evaluate the post-acquisition operating performance of listed Indian companies (acquirers) which have made acquisitions during subprime crisis period i.e. from FY 2007-08 to FY 2009-10. Paired sample t-test has been used on four operating performance indicators i.e. Return on Equity(ROE), Return on Assets (ROA), Operating Profit margin (OPM) and Operating Cash flow to Net Sales ratio (OCF/Net Sales) to check whether operating performance of acquirers has significantly impro

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Pranee, Supattra. "MEASUREMENT DESIGN FOR SME’S BUSINESS PERFORMANCE IN BANGKOK." EUrASEANs: journal on global socio-economic dynamics, no. 3(10) (June 15, 2018): 07–12. http://dx.doi.org/10.35678/2539-5645.3(10).2018.07-12.

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This research study is dedicated to measurement design for SMEs business performance in Bangkok. The objective was to create some sort of a metrics for assessing the performance of SMEs in Bangkok. This is a documentary research since it is using secondary data. Analysis and synthesis methods were used in relation to the obtained information so that to come up with a measurement of business performance for SMEs operating in the city of Bangkok. Our research results found that the innovation management model of SMEs is usually composed of 3 structural elements: 1. Finance, 2. Customers, and 3.

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Степаненко, О.І. "Властивості грошових потоків та ризики їх впливу на фінансову стабільність підприємства". Scientific Collection "InterConf+", № 44(197) (7 квітня 2024): 94–107. https://doi.org/10.51582/interconf.19-20.04.2024.009.

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The financial and economic activity of an enterprise is inextricably linked with the movement of cash, as a result of which cash flows are formed. The economic nature of the category "cash flows" in the field of enterprise economics, accounting, and management is studied. From the standpoint of micro- and macroeconomic relations, the properties of cash flows that contribute to ensuring the financial stability of the enterprise and the economic stability of the country are highlighted. It is substantiated that cash flows arise as a result of the implementation of the enterprise's operational, f

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Allail, Mohammad Helal, Kavita Singh, and Nishi Sharma. "DECOMPOSING CASH FLOW EFFECTS ON CORPORATE FINANCIAL PERFORMANCE: A PANEL STUDY OF NIFTY 50 COMPANIES." INTERNATIONAL JOURNAL OF ADVANCED RESEARCH IN COMMERCE, MANAGEMENT & SOCIAL SCIENCE 07, no. 04(I) (2025): 211–21. https://doi.org/10.62823/ijarcmss/7.4(i).7077.

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This study investigates the relationship between cash flow components and corporate financial performance among Nifty 50 companies in India's emerging market context from 2017 to 2023. The research uses a panel dataset of 312 firm-year observations from 39 non-financial firms. It employs a log-log regression model to analyze how operating, investing, and financing cash flows affect Return on Assets (ROA) and Return on Net Worth (RONW). The findings reveal complex relationships between cash flow components and performance metrics. Operating cash flows show a negative association with ROA (-0.14

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Bućan, Lidija, and Radmila Marković. "The importance of cash flows in the economic assessment of the mining projects." Mining and Metallurgy Engineering Bor, no. 1-2 (2021): 93–98. http://dx.doi.org/10.5937/mmeb2101093b.

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The economic assessment and analysis of investment projects is aimed to show what the value will be achieved by the project for enterprise, region and wider community. The overall assessment of the project should be given by the investor, financier and ecology. The positive results of the project are certainly acceptable from the point of view of investors, but they do not have to be acceptable from the point of view of financiers and ecologists. This imposes a need for balancing the demands of all three sides. In the static evaluation of the project, the profit and loss account, profitability

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H. P. Maheswarappa, C. V. Sairam, R. Dhanapal, T. Vidhan Singh, and M. R. Hegde. "ECONOMIC ANALYSIS OF COCONUT-BASED MIXED FARMING SYSTEMS." CORD 16, no. 02 (2000): 34. http://dx.doi.org/10.37833/cord.v16i02.343.

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Coconut-Based Mixed Farming System which evolved from the Central Plantation Crops Research Institute is one of the technologies recommended for sustainable coconut production. The economic analysis of this system for the period 1989-90 to 1997-98, realized a net return between Rs. 49,700 to Rs. 126,900. The Cash Flow Analysis preformed using a discount rate of 14% realized the Benefit-Cost Ratio (BCR) of 1.36, the Net Present Worth of the system was Rs.286,500,, the Internal Rate of Return was 27.44%, and, the Pay Back Period was five years.

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Sitanggang, Tina Novianti, Hendrico Sipahutar, and Tina Hastarina Wau. "Pengaruh Laba Akuntansi, Total Arus Kas, Net Profit Margin, Dan Tingkat Laverage Terhadap Return Saham Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2015-2020." Journal of Economic, Bussines and Accounting (COSTING) 5, no. 2 (2022): 833–43. http://dx.doi.org/10.31539/costing.v5i2.3365.

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The assessment is aimed at analyzing how much influence the Accounting Profit, Total Cash Flow, NPM, and Laverage Level on Stock Returns in Insurance Companies. In this study the population used is one of the Insurance Companies Liste on the IDX in 2015-2020. This type of study is a quantitative descriptive study using secondary data. In this study using 66 research samples, but due to outliers the data became 54 research samples. The data analysis technique used in this study is multiple linear analysis, the coefficient of determination test and hypothesis testing using t test and f test. The

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Srimi Ayu Lestari, Mochamad Reza Adiyanto, Bambang Sudarsono, and Eni Sri Rahayuningsih. "Feasibility Study of Chicken Slaughterhouse Business Investment." Maro: Jurnal Ekonomi Syariah dan Bisnis 6, no. 2 (2023): 332–41. http://dx.doi.org/10.31949/maro.v6i2.7233.

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This research aims to analyze the feasibility of investing in a Poultry Slaughterhouse business at CV Rafika Foods Indonesia from a financial aspect. This research uses a quantitative method with purposive sampling. The investment feasibility analysis tools used are Net Present Value, Internal Rate of Return, Average Rate of Return, Profitability Index, Break Event Point, Payback Period, Discounted Cash Flow, and Shutdown Point. The data obtained is primary data using interview techniques directly at the place of business. The calculations carried out resulted in a positive Net Present Value o

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Fatmawatie, Naning. "Influence of Cash Flow and Net Profit on Stock Price." Al-Muhasib: Journal of Islamic Accounting and Finance 3, no. 1 (2023): 39–54. http://dx.doi.org/10.30762/almuhasib.v3i1.197.

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The value of the company will be reflected in its share price, so the stock price can be said to be a measure of the company's success. In addition, it can also be seen through the condition of profits and cash flow turnover. The better the company's performance, the share price will increase, so it is natural for issuers to maintain their share prices because they reflect the actual condition of the company. This study aims to analyze the effect of operating cash flow, investment cash flow, funding cash flow, and net income on stock prices. This type of research is quantitative associative. T

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Yuliarni, Teti, Ulfi Maryati, and Hidayatul Ihsan. "Analisis Kinerja Perusahaan Sebelum Dan Sesudah Initial Public Offering (IPO) Di Bursa Efek Indonesia (BEI) (Studi Kasus Pada Perusahaan Non Keuangan yang IPO Di Bursa Efek Indonesia Pada Tahun 2012 Dan 2013)." Akuntansi dan Manajemen 11, no. 1 (2016): 25–37. http://dx.doi.org/10.30630/jam.v11i1.97.

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This research aims to know the difference of the company before and after initial public offering at the indonesian stock exchange. The variables in this research are ROA (Return on Assets), OCF (Operating Cash Flow), SG (Sales Growth), TATO (Total Asset Turn Over), CFRS (Cash Flow Return on Sales), and CFNI (Cash Flow to Net Income). The sample of this research consist of 34 companies with purposive sampling method which is non financial company listed on the indonesian stock Exchange in IPO period 2012 - 2013. Analysis technique used is the method of analysis test different ( paired t test )

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Yanti, Sharen Santoso Rafli,. "PENGARUH EARNING PER SHARE, PRICE TO BOOK VALUE, CASH FLOW OPERATING, STOCK RETURN, DIVIDEND PAYOUT RATIOTERHADAP PENILAIAN EKUITAS PERUSAHAAN." Jurnal Ekonomi 20, no. 3 (2018): 428. http://dx.doi.org/10.24912/je.v20i3.404.

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The purposeof this studyis to analyze the effect of Earnings Per Share, Price to Book Value, Cash Flow Operating, Stock Return, Dividend Payout Ratio to theEquity Valuation oncompanies listedinthe Indonesia Stock Exchange. A total sample of 47 manufacturing company was selected through purposive sampling method. The results of this study is the earnings per share, dividend payout ratio, and operating cash flow do not have significant influence on equity valuation. Conversely, the price-to-book value and stock return have significant influence on equity valuation. Suggestions for future researc

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Mole, R. H. "The Cost of Capital for Financial Evaluation of Plant and Machinery Capital Proposals." Proceedings of the Institution of Mechanical Engineers, Part B: Journal of Engineering Manufacture 203, no. 1 (1989): 57–62. http://dx.doi.org/10.1243/pime_proc_1989_203_047_02.

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This paper makes the case for the close involvement of engineers in the financial appraisal of proposals for capital expenditure on plant and machinery. Post-tax assessments are now essential for the great majority of companies and this requires a coherent analytical framework which encompasses both the tax cash flows and the impact of tax upon the cost of capital in an inflationary environment. This paper deals with the impact of taxation upon the cost of capital, the discount rate and the yield (internal rate of return) which forms an essential component of modern methods of discounted cash

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Nur Fajriah, Zaenal, and Solihin. "Kajian Ekonomi dengan Menggunakan Analisis Sensitivitas terhadap Biaya Produksi dan Harga Jual Sirtu CV Bumi Pasir Makmur di Kecamatan Leles, Kabupaten Garut, Provinsi Jawa Barat." Bandung Conference Series: Mining Engineering 5, no. 1 (2025): 119–28. https://doi.org/10.29313/bcsme.v5i1.17699.

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Abstract. Sirtu mining is an important sector in providing construction materials. CV Bumi Pasir Makmur is a sandstone mining company in Leles District, Garut Regency, West Java Province. Mining activities must consider economic feasibility, with indicators such as Net Present Value (NPV), Discounted Cash Flow Rate of Return (DCFROR), and Payback Period (PBP). This study aims to determine investment costs, production costs, income, economic feasibility of mining activities, and sensitivity analysis to see investment risks. Primary data include production targets, production costs, work schedul

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Hondro, Tatema, Masriani Laia, Mastaniria Nduru, and Bayu Wulandari. "Pengaruh Struktur Modal, Struktur Aset, Laba Bersih, Piutang Usaha, Likuiditas, Profitabilitas terhadap Arus Kas." Owner 5, no. 2 (2021): 368–79. http://dx.doi.org/10.33395/owner.v5i2.419.

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The purpose of this study was to see and test whether the effect of capital structure, asset structure, net income, accounts receivable, liquidity, profitability variable to cash flows variable on the value of service companies listed on the IDX (Indonesia Stock Exchange) from 2017-2019. This research uses a method with a quantitative descriptive approach. The population obtained was 78 companies listed on the Indonesia Stock Exchange from 2017-2019. The sample used in this study was purposive sampling technique. The sample obtained was 12 companies. The data analysis used several analyzes, na

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Daryono, Yuli, Mardiah Mardiah, and Janiar Pitulima. "Estimasi Kelayakan Penambangan Bijih Timah Blok Kemingking, Desa Kemingking, Kecamatan Sungai Selan PT Mitra Stania Prima." MINERAL 1, no. 1 (2020): 1–8. http://dx.doi.org/10.33019/mineral.v1i1.1602.

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The mining industry is in need of a good planning so that the planned production targets can beachieved at minimum cost and revenue optimally, and can generate cash flow that will maximizerevenue each year over the life of the mine took place. Tin ore mining economic studies based onthe technical design data, so that the determination of the cost will be considered by the company.Components of the economic study of tin ore mining in terms of costing, revenue from the sale ofproducts, the calculation of cash flow, net present value, internal rate of return, payback period,sensitive analysis. Ba

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