PENGARUH EARNING PER SHARE, DAN OPERATING CASH FLOW TERHADAP RETURN SAHAM DENGAN PROFITABILITAS SEBAGAI VARIABLE INTERVENING PADA JAKARTA ISLAMIC INDEKS (JII)
Kata Kunci:
Earning Per Share (EPS), Operating Cash Flow (OCF), Share Return, Return On Assets (ROA)Abstrak
This research was conducted to determine and analyze the relation between
Earning Per Share (EPS) and Operating Cash Flow on Stock Returns mediated by
profitability (PROF) proxied by Return On Assets (ROA) on the Jakarta Islamic Index
(JII). The research method used in this research is a causal associative research strategy
with the sample in this research being 20 companies listed on the Jakarta Islamic Index
(JII) up to the 2022 period, The research source is annual financial report data for the
2018-2022 period obtained through publications Indonesian Stock Exchange on the
official website www.idx.co.id. Data processing techniques were carried out using the t
test and the coefficient of determination test (R2).The research results show that Earning
Per Share (EPS) has no significant positive effect on Stock Returns. Operating Cash Flow
(OCF) has a significant positive effect on Stock Returns. ROA is able to mediate Earning
Per Share (EPS) and Operating Cash Flow (OCF) in influencing stock returns.
