PENGARUH ARUS KAS TERHADAP RETURN SAHAM PERUSAHAANGO PUBLIC PADA INDUSTRI FOOD AND BEVERAGE

Cash flows is to provide information about the historical changes in cash and cash equivalents of an enterprise through a cash flow statement of cash flows are classified by operating, investing and financing activities during a certain period. Return the result obtained from an investment. In this study aims to test whether cash flow effect on stock returns in the company go public in the food and beverage industry in 2007 to 2010. By using purposive sampling method obtained a sample of 65 companies.The method of analysis was used to test the hypothesis of multiple linear regression method. The conclusion showed that simultan cash flow does not have an influence on stock returns . while partial operating cash flow, cash flow investing and financing cash flows have no effect on stock returns. conclusions that the investors did not see the statement of cash flows as investment decision-making considerations. Keyword : Stock Return , CashFlow, Cas Flow From Operating, Investing and Financin