The effect of debt policy, company value, company size, investment cash flow on stock returns on mining companies listed on Indonesia Stock Exchange
Investment is a delay in consumption now to be allocated to productive assets which are expected to generate profits in the future, which is called stocks return. Mining company in Indonesia is an attractive sector to invest in stocks because from a geographical perspective, Indonesia is an archipe...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
STIE Perbanas Surabaya
2019-06-01
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| Series: | Indonesian Accounting Review |
| Subjects: | |
| Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/1703 |
| _version_ | 1819068296568242176 |
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| author | Ardhia Prameswari Regita Cahyani Carolyn Lukita Sembiring |
| author_facet | Ardhia Prameswari Regita Cahyani Carolyn Lukita Sembiring |
| author_sort | Ardhia Prameswari Regita Cahyani |
| collection | DOAJ |
| description | Investment is a delay in consumption now to be allocated to productive assets which are expected to generate profits in the future, which is called stocks return. Mining company in Indonesia is an attractive sector to invest in stocks because from a geographical perspective, Indonesia is an archipelago structure that contains mining products. There are risks that will be experienced by investors when investing, namely systematic risk and unsystematic risk. Unsystematic risk can be avoided because related to management decisions. Knowing and analyzing the effect of debt policy, firm value, company size, investment cash flow on stock returns on mining companies listed on the Indonesian Stock Exchange. The statistical method used in this study is multiple regression analysis. The sample in this study is a mining company that has go public and published audited financial statements 2013-2017 with 84 data processed consisting of 28 companies each year. The results of hypothesis testing can be concluded that debt policy and firm value have significant effect on stock returns while firm size and investment cash flow does not have significant effect on stock returns. Investor will be interested in investing in companies with good financial performance rather than bad financial performance. |
| first_indexed | 2024-12-21T16:31:54Z |
| format | Article |
| id | doaj.art-164d458448104925abac648154a22589 |
| institution | Directory Open Access Journal |
| issn | 2086-3802 2302-822X |
| language | English |
| last_indexed | 2024-12-21T16:31:54Z |
| publishDate | 2019-06-01 |
| publisher | STIE Perbanas Surabaya |
| record_format | Article |
| series | Indonesian Accounting Review |
| spelling | doaj.art-164d458448104925abac648154a225892022-12-21T18:57:19ZengSTIE Perbanas SurabayaIndonesian Accounting Review2086-38022302-822X2019-06-01919910710.14414/tiar.v9i1.1703763The effect of debt policy, company value, company size, investment cash flow on stock returns on mining companies listed on Indonesia Stock ExchangeArdhia Prameswari Regita Cahyani0Carolyn Lukita Sembiring1STIE Perbanas SurabayaSTIE Perbanas SurabayaInvestment is a delay in consumption now to be allocated to productive assets which are expected to generate profits in the future, which is called stocks return. Mining company in Indonesia is an attractive sector to invest in stocks because from a geographical perspective, Indonesia is an archipelago structure that contains mining products. There are risks that will be experienced by investors when investing, namely systematic risk and unsystematic risk. Unsystematic risk can be avoided because related to management decisions. Knowing and analyzing the effect of debt policy, firm value, company size, investment cash flow on stock returns on mining companies listed on the Indonesian Stock Exchange. The statistical method used in this study is multiple regression analysis. The sample in this study is a mining company that has go public and published audited financial statements 2013-2017 with 84 data processed consisting of 28 companies each year. The results of hypothesis testing can be concluded that debt policy and firm value have significant effect on stock returns while firm size and investment cash flow does not have significant effect on stock returns. Investor will be interested in investing in companies with good financial performance rather than bad financial performance.https://journal.perbanas.ac.id/index.php/tiar/article/view/1703debt policy, company value, com-pany size, investment cash flow, stock returns. |
| spellingShingle | Ardhia Prameswari Regita Cahyani Carolyn Lukita Sembiring The effect of debt policy, company value, company size, investment cash flow on stock returns on mining companies listed on Indonesia Stock Exchange Indonesian Accounting Review debt policy, company value, com-pany size, investment cash flow, stock returns. |
| title | The effect of debt policy, company value, company size, investment cash flow on stock returns on mining companies listed on Indonesia Stock Exchange |
| title_full | The effect of debt policy, company value, company size, investment cash flow on stock returns on mining companies listed on Indonesia Stock Exchange |
| title_fullStr | The effect of debt policy, company value, company size, investment cash flow on stock returns on mining companies listed on Indonesia Stock Exchange |
| title_full_unstemmed | The effect of debt policy, company value, company size, investment cash flow on stock returns on mining companies listed on Indonesia Stock Exchange |
| title_short | The effect of debt policy, company value, company size, investment cash flow on stock returns on mining companies listed on Indonesia Stock Exchange |
| title_sort | effect of debt policy company value company size investment cash flow on stock returns on mining companies listed on indonesia stock exchange |
| topic | debt policy, company value, com-pany size, investment cash flow, stock returns. |
| url | https://journal.perbanas.ac.id/index.php/tiar/article/view/1703 |
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