Pengaruh Laba Bersih, Modal Kerja Dan Arus Kas Terhadap Harga Saham Pada Perusahaan Manufaktur Subsektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia

Abstract

In investing, investors need an important guide to avoid investment risks. Financial reports are important for investors because they can provide information about the performance of a company The method used in this research is quantitative methods. The population in this study were 26 food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2015-2019 and after sampling using purposive sampling technique, 8 companies were used as samples in this study. The data collection technique used in this study is by means of documentation, which is collecting data that is already available on the Indonesia Stock Exchange (BEI). In this study, the data used is the source or can be taken from the Indonesia Stock Exchange. Testing data analysis techniques using analysis of the calculation of SPSS version 25. The results of the research on the correlation analysis show that the relationship between net income and cash flow on stock prices has a strong correlation, while the working capital variable on stock prices has a moderate correlation. For multiple correlation analysis test has a strong relationship between the independent interval and the dependent variable. Then for the t test, there is an effect of net income and cash flow partially influencing stock prices and the working capital variable partially has no effect on stock prices. As for the f test, there is a significant influence between the structure of net profit working capital and cash flow simultaneously. Based on the data analysis, it is concluded that simultaneously net income, working capital and cash flow affect the stock price.