PENGARUH INFORMASI ARUS KAS, LABA AKUNTANSI, DAN EARNING PER SHARE TERHADAP RETURN SAHAM PADA PERBANKAN YANG TERDAFTAR DI BEI

The objective of this research is to examine the influence of cash flow information consisting of operating cash flow, cash flow investing and financing cash flows; accounting profit and earnings per share on stock returns in the banking companies listed on the Indonesian Stock Exchange period 2012 to 2014. Number of sample are 75 companies with a sampling technique using purposive sampling. The independent variables of this study is the operating cash flow, investing cash flows, cash flow financing, accounting earnings, and earnings per share, and also the dependent variable of the study is the stock return. The Study used linier regression to see the contribution from each independent variables influenced stok returns using SPSS16.0 for windows. The results of this study are variable operating cash flow and investing cash flows have a significant impact on stock returns. While the variable cash flow financing, accounting earnings, and eraning per share does not have a significant effect on stock returns. Keywords: Stock return, cash flow, accounting earnings, and earnings per share