PENGARUH LAPORAN ARUS KAS OPERASI DAN LABA TERHADAP KEPUTUSAN INVESTASI

Abstract

This study aims to determine the effect of operating cash flow and accounting profit on investment decisions in banking companies on the Indonesia Stock Exchange in 2015-2016. This study uses a purposive sampling technique in determining samples of 80 samples over two years. The method used is descriptive statistical tests, classical assumptions, multiple linear regression analysis, and the model feasibility test. The test results show operating cash flow has a negative and significant effect on investment decisions while accounting profit has a positive and significant effect on investment decisions.