Peran Moderasi dari Keputusan Investasi Terhadap Hubungan Antara Arus Kas dan Return Saham Pada Perusahaan Manufaktur di Indonesia

Dhistianti Mei Rahmawantari

Abstract


Penelitian ini dilakukan untuk membuktikan keterkaitan antara arus kas dan return saham dengan dimoderasi oleh keputusan investasi. Sampel penelitian yang digunakan adalah 16 perusahaan listing di BEI pada sektor Industri Manufaktur dengan menggunakan teknik purposes sampling pada periode penelitian tahun 2017-2021. Penelitian ini mengungkapkan bahwa keputusan investasi mampu memoderasi hubungan antara arus kas dan return saham dengan tingkat kelayakan yang tinggi, sehingga dapat disimpulkan bahwa perusahaan yang melakukan keputusan investasi dengan efektif dan efisien akan mampu untuk mengoptimalkan arus kas untuk peningkatan kinerja perusahaan.

Keywords


arus kas; Keputusan Investasi Perusahaan; Return Saham

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DOI: http://dx.doi.org/10.35137/jabk.v9i2.742

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