PENGARUH INFORMASI LAPORAN ARUS KAS DAN PROFITABILITAS TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

The financial report is important information to investors in order to determine the performance of a company. Information obtained from the financial statements in order to invest funds with maximum profits. Therefore, it needs a lot of consideration in order the invest funds which is invested at the company is not get loss but the gains. Based on the observations of researchers, at this moment there are many investors who are still evaluate the company through income statement. If all investors were considering in its risk, they will having the possibility on loss. Because of that reason, It is necessary to study about the statement of cash flows and profitability to stock return. This study aimed to determine the influence of cash flow and profitability information to stock return. Objectives of this research are a manufacturing company listed on the Indonesia Stock Exchange (IDX). The method in this analysis is using quantitative data and data sources are secondary data. Samples were selected by purposive sampling method. From the analysis it can be concluded that the F-test obtained simultaneously on cash flow represented by cash flow from operations, investing, and funding and also profitability is represented on return on assets, return on equity and in common net profit margins - stock influence on stock return. T test results show that the return on equity is only partially effect to stock return in Manufacturing company listed in Indonesia Stock Exchange (IDX) Keywords: Cash flows from operating, investing, financing, return on assets,return on equity and net profit margins, stock return