The Effect of Operating Cash Flow on Net Profit in Manufacturing Companies Listed on the Indonesian Stock Exchange

Ridha Amalia Alianza(1*), Nuraisyiah Nuraisyiah(2), Hajrah Hamzah(3),

(1) Universitas Negeri Makassar
(2) Universitas Negeri Makassar
(3) Universitas Negeri Makassar
(*) Corresponding Author



Abstract


This research aims to analyze the effect of operating cash flow on net profit in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for 2019-2022. The variables of this research are: (1) Net Profit as the dependent variable (Y) which is measured by the income statement, and (2) Operating Cash Flow as the independent variable (X) which is measured by the cash flow report. The results of hypothesis testing show that the sig value ≤ real value, namely 0.000 ≤ 0.05, so that operating cash flow has a positive and significant effect on net profit in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange

Keywords


Cash Flow Operating; Net Income

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References


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