The Effect Of Accounting Profit And Operating Cash Flow On Stock Returns With Company Growth As A Moderating Variable
Abstrak
This study aims to analyze the influence of accounting profit and operating cash flow on stock returns with company growth as a moderating variable in companies in the cosmetics and household goods sub-sector for the 2018-2022 period. The sampling technique in this study uses purposive sampling. The final sample obtained was 6 companies in the cosmetics and household goods sub-sector listed on the IDX in 2018-2022. This study uses secondary data obtained from the official website of IDX and related companies. This study is quantitative research with moderate regression analysis. The results of this study show that partially accounting profit has a significant effect on stock returns, while operating cash flow does not have a significant effect on stock returns and company growth is unable to moderate the relationship between accounting profit and operating cash flow on stock returns.