Pengaruh Internal Cash Flow, Investment Opportunity, Retained Earning dan Sales terhadap Capital Expenditures

Hamidah Hamidah

Sari


This study was conducted to find out and analyze the influence of internal cash flow, investment opportunity, retained earnigs and sales toward capital expenditures in the Consumer Good Industry Sector listed on Indonesia Stock Exchange in 2012-2016 period. Does each variable have a significant influence or not. This study used a quantitative to causality approach. The data used in this study is secondary data which is from Consumer Good Industry Companies listed on Indonesia Stock Exchange (www.idx.co.id). The samples consist of 29 companies selected by purposive sampling method with study period starting from 2012-2016. The analytical method used is multiple liniear regression.  The analysis result shows that internal cash flo, investment opportunity and sales variables have a positive and significant influence toward capital expenditures. While retained earnings do not have influence toward capital expenditure.

Keywords : internal cash flow, investment opportunity, retained earning and sales, capital expenditures.


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