PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PERUSAHAAN CONSUMER GOODS DI MASA PANDEMI COVID-19

This study aims to analyze the influence of operating cash flow and profit of stock returns conditions during the covid-19 pandemic by focusing on consumer goods sector companies listed in Indonesia Stock Exchange with the research period in 2020-2021. The data used in this research in secondary data. The population in this study are consumer goods sector companies listed in Indonesia Stock Exchange. The sampling selection method used was purposive sampling and obtained 59 companies with a total of 63 samples. The analytical tool used in this study was the multiple linear regression analysis. The results of this research showed that operating cash flow has no influence on stock returns during the covid-19 pandemic and accounting profit has no influence on stock returns during the covid-19 pandemic.

Keywords: Operating Cash Flow, Accounting Profit, Stock Returns.