PENGARUH ARUS KAS TERHADAP RETURN ON INVESTMENT PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN PHARMACEUTICALS YANG LISTING DI BURSA EFEK INDONESIA (BEI) PERIODE 2003 SAMPAI 2007)

Sari

The population in this study is the company that listing on the Stock Exchange Pharmaceuticals. The companies included in this population amounted to 9 companies. Partially based on testing with the t test is known that there are two independent variables that affect the Return On Investment (ROI) that is operating cash flows (X1) and investing cash flows (X2). As for funding cash flow (X3) does not affect significantly the return on investment (ROI). Among all these variables, cash flow from operating activities most dominant influence on the Return On Investment (ROI) in Pharmaceuticals companies are listing on the Indonesia Stock Exchange (IDX). Based on test simultaneously with the F test, the three independent variables of the operating cash flow, cash flow investing and financing cash flows proved influential on Return On Investment (ROI).

Key words :  operating cash flows (X1) and investing cash flows (X2), funding cash flow (X3) and return on Investment (Y).