ANALISIS PENGARUH LABA AKUNTANSI, ARUS KAS, DAN SIZE PERUSAHAAN TERHADAP RETURN SAHAM PERUSAHAAN FOOD AND BEVERAGE YANG LISTING DI BURSA EFEK INDONESIA

Stock return is taking stock and investment return of the company to investors who have invested in the company due to one thing. This stock return is affected by several factors sothe purpose of this study to determine the effect of accounting earning, cash flows from operating activities, cash flows from investing activities,cash flows from financing activity, and firm size to stock return. The study objects used is food and beverage companies in Indonesia Stock Exchange in 2012-2015. This study used a purposive sampling technique in determining the sample study. The number of companies chosen as the sample in 15 companies in food and beverage. Data analysis method used in this research is descriptive analysis, classical assumption test, and multiple linear regression analysis to test hypothesis using SPSS 21.0 for Windows. The analysis showed that accounting earning significantly effect to stock return while cash flows from operating activities,cash flows from investing activities,cash flows from financing activity, and firm size has no significant effect on stock return. Keywords : accounting earning, cash flows from operating activities,cash flows from investing activities,cash flows from financing activity, and firm size to stock retur