{"id":"https://openalex.org/W4404883473","doi":"https://doi.org/10.36985/nv8f9m17","title":"PENGARUH ARUS KAS, NILAI PERUSAHAAN, TOTAL ASET DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2020-2022","display_name":"PENGARUH ARUS KAS, NILAI PERUSAHAAN, TOTAL ASET DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2020-2022","publication_year":2024,"publication_date":"2024-11-30","ids":{"openalex":"https://openalex.org/W4404883473","doi":"https://doi.org/10.36985/nv8f9m17"},"language":"id","primary_location":{"id":"doi:10.36985/nv8f9m17","doi":"https://doi.org/10.36985/nv8f9m17","is_oa":true,"landing_page_url":"http://dx.doi.org/10.36985/nv8f9m17","pdf_url":"https://jurnal.usi.ac.id/index.php/JEUSI/article/download/740/980","source":{"id":"https://openalex.org/S4210195067","display_name":"Manajemen : Jurnal Ekonomi/Manajemen: Jurnal Ekonomi","issn_l":"2252-5564","issn":["2252-5564","2302-5964"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210086065","host_organization_name":"Universitas Simalungun","host_organization_lineage":["https://openalex.org/I4210086065"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Manajemen: Jurnal Ekonomi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnal.usi.ac.id/index.php/JEUSI/article/download/740/980","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5039074579","display_name":"Erika","orcid":"https://orcid.org/0009-0006-9514-9482","observed_orcids":["https://orcid.org/0009-0006-9514-9482"]},"institutions":[{"id":"https://openalex.org/I4405274871","display_name":"Sekolah Tinggi Ilmu Ekonomi Professional Manajemen College Indonesia","ror":"https://ror.org/02het2t55","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274871"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Erika","raw_affiliation_strings":["STIE Professional Manajemen College Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"STIE Professional Manajemen College Indonesia","institution_ids":["https://openalex.org/I4405274871"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5128784633","display_name":"Niastyna Simorangkir","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405274871","display_name":"Sekolah Tinggi Ilmu Ekonomi Professional Manajemen College Indonesia","ror":"https://ror.org/02het2t55","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274871"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Niastyna Simorangkir","raw_affiliation_strings":["STIE Professional Manajemen College Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"STIE Professional Manajemen College Indonesia","institution_ids":["https://openalex.org/I4405274871"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5041740453","display_name":"Thomas Sumarsan Goh","orcid":"https://orcid.org/0000-0002-3389-8107","observed_orcids":["https://orcid.org/0000-0002-3389-8107"]},"institutions":[{"id":"https://openalex.org/I3132896252","display_name":"Universitas Methodist Indonesia","ror":"https://ror.org/01a6gjq30","country_code":"ID","type":"education","lineage":["https://openalex.org/I3132896252"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Thomas Sumarsan Goh","raw_affiliation_strings":["Universitas Methodist Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Methodist Indonesia","institution_ids":["https://openalex.org/I3132896252"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5033892253","display_name":"Arthur Simanjuntak","orcid":"https://orcid.org/0000-0003-2881-1158","observed_orcids":["https://orcid.org/0000-0003-2881-1158"]},"institutions":[{"id":"https://openalex.org/I3132896252","display_name":"Universitas Methodist Indonesia","ror":"https://ror.org/01a6gjq30","country_code":"ID","type":"education","lineage":["https://openalex.org/I3132896252"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Arthur Simanjuntak","raw_affiliation_strings":["Universitas Methodist Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Methodist Indonesia","institution_ids":["https://openalex.org/I3132896252"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5072514414","display_name":"Syawaluddin","orcid":"https://orcid.org/0000-0001-6295-0632","observed_orcids":["https://orcid.org/0000-0001-6295-0632"]},"institutions":[{"id":"https://openalex.org/I4405274871","display_name":"Sekolah Tinggi Ilmu Ekonomi Professional Manajemen College Indonesia","ror":"https://ror.org/02het2t55","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274871"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Syawaluddin","raw_affiliation_strings":["STIE Professional Manajemen College Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"STIE Professional Manajemen College Indonesia","institution_ids":["https://openalex.org/I4405274871"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.4535,"has_fulltext":true,"cited_by_count":5,"citation_normalized_percentile":{"value":0.88494853,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":93,"max":97},"biblio":{"volume":"6","issue":"3","first_page":"585","last_page":"598"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.9814000129699707,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.9814000129699707,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.007699999958276749,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10047","display_name":"Financial Markets and Investment Strategies","score":0.004999999888241291,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cash-flow","display_name":"cash flow","score":0.9169999957084656},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.7889999747276306},{"id":"https://openalex.org/keywords/total-assets","display_name":"total assets","score":0.972000002861023},{"id":"https://openalex.org/keywords/accounting-profit","display_name":"accounting profit","score":0.968999981880188},{"id":"https://openalex.org/keywords/stock-returns","display_name":"stock returns","score":0.8130000233650208},{"id":"https://openalex.org/keywords/consumer-goods-industry","display_name":"consumer goods industry","score":0.6710000038146973},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.8309999704360962},{"id":"https://openalex.org/keywords/dividend-payout-ratio","display_name":"dividend payout ratio","score":0.7879999876022339},{"id":"https://openalex.org/keywords/return-on-equity","display_name":"return on equity","score":0.8190000057220459},{"id":"https://openalex.org/keywords/price-to-book-value","display_name":"price to book value","score":0.953000009059906},{"id":"https://openalex.org/keywords/asset-turnover","display_name":"asset turnover","score":0.8709999918937683},{"id":"https://openalex.org/keywords/investing-cash-flow","display_name":"investing cash flow","score":0.8650000095367432}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.501154899597168},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.4055800139904022}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.36985/nv8f9m17","doi":"https://doi.org/10.36985/nv8f9m17","is_oa":true,"landing_page_url":"http://dx.doi.org/10.36985/nv8f9m17","pdf_url":"https://jurnal.usi.ac.id/index.php/JEUSI/article/download/740/980","source":{"id":"https://openalex.org/S4210195067","display_name":"Manajemen : Jurnal Ekonomi/Manajemen: Jurnal Ekonomi","issn_l":"2252-5564","issn":["2252-5564","2302-5964"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210086065","host_organization_name":"Universitas Simalungun","host_organization_lineage":["https://openalex.org/I4210086065"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Manajemen: Jurnal Ekonomi","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.36985/nv8f9m17","doi":"https://doi.org/10.36985/nv8f9m17","is_oa":true,"landing_page_url":"http://dx.doi.org/10.36985/nv8f9m17","pdf_url":"https://jurnal.usi.ac.id/index.php/JEUSI/article/download/740/980","source":{"id":"https://openalex.org/S4210195067","display_name":"Manajemen : Jurnal Ekonomi/Manajemen: Jurnal Ekonomi","issn_l":"2252-5564","issn":["2252-5564","2302-5964"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210086065","host_organization_name":"Universitas Simalungun","host_organization_lineage":["https://openalex.org/I4210086065"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Manajemen: Jurnal Ekonomi","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.48510000109672546}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4404883473.pdf","grobid_xml":"https://content.openalex.org/works/W4404883473.grobid-xml"},"referenced_works_count":8,"referenced_works":["https://openalex.org/W3107589289","https://openalex.org/W3118626826","https://openalex.org/W3127732913","https://openalex.org/W4210282847","https://openalex.org/W4212790627","https://openalex.org/W4286462841","https://openalex.org/W4309749630","https://openalex.org/W4403212857"],"related_works":["https://openalex.org/W205162104","https://openalex.org/W6995513869","https://openalex.org/W2804632966","https://openalex.org/W7061194264","https://openalex.org/W3019591816","https://openalex.org/W7004921014","https://openalex.org/W7215870397","https://openalex.org/W7023716771","https://openalex.org/W7110709001","https://openalex.org/W7215487229"],"abstract_inverted_index":{"Penelitian":[0],"ini":[1,57,66],"bertujuan":[2],"untuk":[3],"menguji":[4],"pengaruh":[5,21],"arus":[6,22,71,126],"kas,":[7,23],"nilai":[8,24,117],"perusahaan,":[9,25],"total":[10,26,77,140],"aset":[11,27],"dan":[12,20,28,80,93,106,143,148],"laba":[13,29],"akuntansi":[14,30,145],"terhadap":[15,33,85,95,108,150],"return":[16,34,86,96,109,129,151],"saham":[17,35,152],"secara":[18,31,69],"parsial":[19,70],"bersama-sama":[32],"dengan":[36,59],"menggunakan":[37,60],"populasi":[38],"pada":[39],"perusahaan":[40],"sektor":[41],"industri":[42],"barang":[43],"konsumsi":[44],"yang":[45,123],"terdaftar":[46],"di":[47,54],"BEI":[48],"periode":[49],"2020":[50],"-":[51],"2022.":[52],"Sampel":[53],"dalam":[55],"penelitian":[56,65],"dipilih":[58],"metode":[61],"data":[62],"sekunder.":[63],"Hasil":[64],"menunjukkan":[67],"bahwa":[68],"kas":[72,127],"operasi,":[73],"dividend":[74,132],"payout":[75,133],"ratio,":[76,134,139],"asset":[78,141],"turnover":[79,142],"Laba":[81,144],"Akuntansi":[82],"tidak":[83],"berpengaruh":[84,91,104,146],"saham,":[87],"Return":[88],"on":[89,130],"Equity":[90],"negatif":[92],"signifikan":[94,107,149],"saham.":[97,110],"Sedangkan":[98],"Price":[99],"to":[100,136],"Book":[101],"Value":[102],"Ratio":[103],"positif":[105,147],"Dan":[111],"hasil":[112],"dari":[113],"uji":[114],"F":[115],"memiliki":[116],"Fhitung":[118],"6.865":[119],">":[120],"Ftabel":[121],"2.18":[122],"artinya":[124],"varibel":[125],"investasi,":[128],"equity,":[131],"price":[135],"book":[137],"value":[138]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":2}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2024-12-01T00:00:00"}
