PENGARUH ARUS KAS OPERASI, INVESTASI, DAN PENDANAAN TERHADAP PROFITABILITAS (Studi Empiris pada Perusahaan Makanan dan Minuman yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023)

fitri, finda arina (2026) PENGARUH ARUS KAS OPERASI, INVESTASI, DAN PENDANAAN TERHADAP PROFITABILITAS (Studi Empiris pada Perusahaan Makanan dan Minuman yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023). Skripsi thesis, Universitas BPD.

[img] Text
2026-finda arina fitri-11211344-Daftar Pustaka.pdf
Download (180kB)
[img] Text
2026-finda arina fitri-11211344-bab 1-3.pdf
Download (325kB)

Abstract

Abstract The purpose of this study is to empirically examine the effect of cash flow from operating, investing, and financing activities on the profitability. This study uses a quantitative approach with multiple linear regression to examine the effect of operating, investing, and financing cash flows on company profitability. The data used are secondary data, including cash flow statements for operating, investing, and financing cash flow variables, and income statements and balance sheets for profitability variables. Data sources were obtained from the official website of the Indonesia Stock Exchange and the official websites of each company. The results of this study indicate that cash flow from operating, investing, and financing activities simultaneously have a significant effect on profitability. Partially, cash flow from operating activities has no significant effect on profitability, cash flow from investing activities has a negative but significant effect on profitability, while cash flow from financing activities has a positive and significant effect on profitability. Keywords: Operating Cash Flow, Investment Cash Flow, Financing Cash Flow, Profitability, Financial Perfomance

Item Type: Thesis (Skripsi)
Additional Information: Abstrak Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh arus kas dari aktivitas operasi, investasi, dan pendanaan terhadap profitabilitas. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linier berganda untuk menguji pengaruh dari arus kas operasi, investasi, dan pendanaan terhadap profitabilitas perusahaan. Jenis data yang digunakan adalah data sekunder yang meliputi, laporan arus kas untuk variabel arus kas operasi, investasi, dan pendanaan. Laporan laba rugi dan neraca untuk variabel profitabilitas. Sedangkan untuk sumber data diperoleh dari website resmi Bursa Efek Indonesia dan juga website resmi masing-masing perusahaan. Hasil penelitian ini menunjukkan bahwa secara simultan arus kas dari aktivitas operasi, investasi, dan pendanaan berpengaruh signifikan terhadap profitabilitas. Secara parsial arus kas dari aktivitas operasi tidak berpengaruh signifikan terhadap profitabilitas, arus kas dari aktivitas investasi berpengaruh negatif dan signifikan terhadap profitabilitas, sedangkan arus kas dari aktivitas pendanaan berpengaruh positif dan signifikan terhadap terhadap profitabilitas. Kata kunci: Arus Kas Operasi, Arus Kas Investasi, Arus Kas Pendanaan, Profitabilitas, Kinerja Keuangan
Uncontrolled Keywords: Operating Cash Flow, Investment Cash Flow, Financing Cash Flow, Profitability, Financial Perfomance
Subjects: H Social Sciences > HC Economic History and Conditions
H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Wisudawan S1
Date Deposited: 28 Mar 2026 13:11
Last Modified: 28 Mar 2026 13:11
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/3163

Actions (login required)

View Item View Item
Test Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.