CHRISTIANO VOL. 7 ED 2

The purpose of this study is to provide empirical evidence to determine the influence of the information component of cash flows from operating, investing and financing activities as well as gross profit on expected stock return at manufacturing companies listed in Indonesia Stock Exchange periode 2012 - 2015. This study used 55 samples from 11 manufacturing companies in the textile and garment sub-sector listed in Indonesia Stock Exchange period 2012 - 2015 by using purposive sampling. The independent variable in this study are cash flow from operating activities, cash flows from investing activities, cash flows from financing activities and gross profit with expected stock returns as the dependent variable. The method used is the partial regression and multiple linear regression. The results showed that there is no significant influence between cash flows from operating, investing and financing activities as well as gross profit on expected stock return.