Abstract :
The objective of financial statements is to provide information about the financial position, performance and cash flows that benefit most users of financial statements in order to help make investment decisions. This study aimed to analyze the effect of cash flow and accounting profit on stock trading volume. The study population was LQ45 companies listed in the Indonesia Stock Exchange (IDX) 2010-2012. Samples determined by purposive sampling method, as the number of samples obtained was 23 companies. Data were tested using T test (partial) and F test (simultaneous). The results showed that, the information of cash flow from operations, cash flow from investing information, information of cash flow from financing activities, and accounting profits partially and simultaneously no significant effect on the volume of stock trading.