Abstract :
Financial statements, especially which relate tocompany?snet earnings, cash flow from operating,and firm size,areone of most important pieces ofinformation used by investorsto makean evaluation on a company?sperfomance. This research aimsto give empirical evidence whichexplain the impact of net earnings, cash flow from operating and firm size in relation to stock returns.
The samples of this study are from 31 financial companies which are listed in the Indonesia Stock Exchange during 2010-2014. This research usesmultiple regression methodswith purposive samplingmethod to select samplesfrom the population. The dependent variable is stock return; meanwhile independent variables in this research area growth in net earnings, cash flow from operating and firm size
The result of this study shows that net earnings have positive and significant impact on stock returns, whilea growth in cash flow from operating and firm size did not have significant impact toward stock returns. Simultaneously, all independent variableshave a significant impact towards stock returns
Keywords: Net Earnings, Cash Flow from Operating, Firm Size, Stock Returns