Analisis Pengaruh Arus Kas Operasi dan Laba Bersih terhadap Return Saham pada PT. Garuda Indonesia Tbk Periode 2018 - 2022

Rizal Zaelani; Rosanna Wulandari; Heri Patandung

Rizal Zaelani Universitas Linggabuana PGRI Sukabumi
Rosanna Wulandari Universitas Linggabuana PGRI Sukabumi
Heri Patandung Universitas Linggabuana PGRI Sukabumi

Keywords: Stock Return, Operating Cash Flow, Net Income

Abstract

When investing their money, investors always expect to see high stock returns. The most important source of information that can be used by investors to evaluate the performance of a company is financial statements, especially those that contain information about changes in the company's operating cash flow and net income. The company is the subject of this study GIAA - PT Garuda Indonesia (Persero) Tbk which is listed on the IDX. The company GIAA was chosen as a research sample because it has a large liquidity standard so that its shares can reflect changes in trading and stock prices have a direct impact on market conditions.

The research method used is quantitative method with associative analysis method. Researchers used secondary data for this study; the data is in the form of operating cash flow reports derived from financial statements, as well as profit / loss statements at PT Garuda Indonesia (Persero) Tbk for the period 2018 to 2022.

According to the findings of this study, operating cash flow and net income have no significant impact on stock returns at PT Garuda Indonesia (Persero) Tbk for the period 2018 to 2022.