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ISSN 2063-5346
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The Effect of Publication of Accounting Profit and Operating Cash Flow Reports On Share Price In Cement Sub-Chemical Companies Listed On The Indonesia Stock Exchange For The 2019-2021 Period

Main Article Content

M. Amry Rayendra Nasution , Liliyani Dwi Larasati Lubis , Iskandar Muda
ยป doi: 10.48047/ecb/2023.12.si8.250

Abstract

The purpose of this study is to: (1) determine and analyze the effect of Accounting Profit , (2) determine and analyze the effect of Cash flow on Stock Price, and (3) to determine and analyze the effect of Accounting Profit, Cash flow to Stock Price. The population in this study are all Chemical companies in the Cement sub-sector which are listed on the Indonesia Stock Exchange (IDX) in 2019-2021, totaling 6 companies. The data collection technique in this study uses documentation techniques. The data analysis technique used multiple linear regression analysis. Data processing in this study uses Eviews 10. Based on the results of the study partially indicate that Accounting Profit has a positive and significant effect on Stock Price, Cash flow has a positive and significant effect on Stock Price. Overall, the variables of Accounting Profit and Cash flow have a significant effect on Stock Price.โ€

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