Abstract
The purpose of this study is to test the relationship between Cash Flow Component Disclosures and Net Income to Earnings Per Share in LQ-45 companies. The population in this study was LQ-45 companies listed on the Indonesia stock exchange during the period 2017 to 2020 consisting of 28 companies. The sampling technique used in this study was purposive sampling. Multiple regression analysis is used to analyze the data. The results of this study Through multiple linear regression analysis, it is known that the components of cash flow and net profit affect earnings per share. Simultaneously independent variables show can jointly affect earnings per share.
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