Pengaruh Komponen Laporan Arus Kas Dan Dividen Payout Ratio Terhadap Return Saham Dengan Earning Per Share Sebagai Variabel Moderating Pada Perusahaan Manufaktur Di Bursa Efek Indonesia

This Research aim to know and obtain; get empirical evidence by simultan and parsial about cash flow statement influence, and dividen payout ratio to return with earnings per share as moderating variable in company of manufacture at Indonesian Stock Exchange. Population in this research is all company of manufacture which listed at Indonesian Stock Exchange. Sampel Research taken by purposive sampling so that yield 112 company of manufacture. Used by Analysis method is multiple linear regression analysis. Result of examination first hypotesis by simultan show all variable do not have an effect on to return with significantly value 0.112. While result of examination by parsial show investment cash flow and financing cash flow give influence negative and sigficant to return shown with t significantly value calculate each 0,021 and 0.036. Variable operation cash flow and dividen payout ratio do not give influence to return. Result examination of hypotesis two show variable earning per share is not variable moderating.