IJRR

International Journal of Research and Review

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Research Paper

Year: 2020 | Month: March | Volume: 7 | Issue: 3 | Pages: 56-63

Analysis Net Profit, Dividend, Debt, Cash Flow, and Capital Net Working That Influence Investment Decisions on Manufacturing Companies

Saleh Sitompul1, Siti Khadijah Nasution2

1Lecturer Faculty of Economics, Accounting, STIE ITMI Medan Sumatera Utara, Indonesia
2Lecturer Faculty of Economics and Business at Universitas Medan Area Sumatera Utara, Indonesia

Corresponding Author: Saleh Sitompul

ABSTRACT

This research was conducted to analyze the influence of factors of net profit, dividends, debt, cash flow and net working capitals simultaneously and partially on investment decisions of manufacturing companies. The population of this study were 35 manufacturing companies listed on the Indonesia Stock Exchange from 2017-2019. Samples were selected using a purposive sampling method totaling 24 companies. Data were processed using multiple linear regression tests using SPSS. The results of this study indicate that the variable net income, dividends, debt, cash flow and net working capital simultaneously influence the investment decisions of manufacturing companies. Partially, the positive and significant influence is dividends and debt, while the variable net income, cash flow and net working capital have a positive but not significant effect on investment decisions.

Keywords: Net profit, Dividends, Debt, Cash Flow, and Net Working Capital and Investment Decisions.

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