PENGARUH CASH FLOW, COMPANY GROWTH DAN PROFITABILITY TERHADAP INVESTMENT OPPORTUNITY SET

Jurnal Riset Akuntansi dan Keuangan Pub Date : 2022-08-25 DOI:10.25134/jrka.v8i2.7744

Teti Rahmawati, R. Rahmawati

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Abstract

This study aims to determine the effect of cash flow on the investment opportunity set, the effect of company growth on the investment opportunity set, and the effect of profitability on the investment opportunity set. The method used in this research is descriptive and verification methods with quantitative data types. The population in this study is the annual report of companies in the basic and chemical industry sectors, the various industrial sectors, the consumer goods industry sector, the infrastructure industry sector, and the trading sector listed on the Indonesia Stock Exchange in 2016-2019 as many as 183 companies with a sample of 75 companies. The data collection technique used is non-participant observation using a panel data regression test. Cash flow, company growth, and profitability simultaneously have a significant effect on the investment opportunity set. Cash flow has a significant positive effect on the investment opportunity set. Company growth has a significant positive effect on the investment opportunity set. Profitability has a significant positive effect on the investment opportunity set.Keywords: Cash Flow, Company Growth, Profitability, Investment Opportunity Set

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鹏格鲁现金流、公司成长性、盈利能力、投资机会集

本研究旨在确定现金流量对投资机会集的影响，公司成长性对投资机会集的影响，以及盈利能力对投资机会集的影响。本研究采用定量数据类型的描述性和验证性方法。本研究中的人口是2016-2019年在印度尼西亚证券交易所上市的基础和化学工业部门，各种工业部门，消费品行业部门，基础设施行业部门和贸易部门的公司年度报告，样本为75家公司，多达183家公司。使用的数据收集技术是使用面板数据回归检验的非参与者观察。现金流、公司成长性和盈利能力同时对投资机会集有显著影响。现金流量对投资机会集有显著的正向影响。公司成长性对投资机会集有显著的正向影响。盈利能力对投资机会集有显著的正向影响。关键词:现金流，公司成长性，盈利能力，投资机会集

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Jurnal Riset Akuntansi dan Keuangan

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审稿时长

16 weeks