International Journal of Research and Review Vol.7; Issue: 3; March 2020 Website: www.ijrrjournal.com Research Paper E-ISSN: 2349-9788; P-ISSN: 2454-2237 International Journal of Research and Review (ijrrjournal.com) 56 Vol.7; Issue: 3; March 2020 Analysis Net Profit, Dividend, Debt, Cash Flow, and Capital Net Working That Influence Investment Decisions on Manufacturing Companies Saleh Sitompul 1 , Siti Khadijah Nasution 2 1 Lecturer Faculty of Economics, Accounting, STIE ITMI Medan Sumatera Utara, Indonesia 2 Lecturer Faculty of Economics and Business at Universitas Medan Area Sumatera Utara, Indonesia Corresponding Author: Saleh Sitompul ABSTRACT This research was conducted to analyze the influence of factors of net profit, dividends, debt, cash flow and net working capitals simultaneously and partially on investment decisions of manufacturing companies. The population of this study were 35 manufacturing companies listed on the Indonesia Stock Exchange from 2017-2019. Samples were selected using a purposive sampling method totaling 24 companies. Data were processed using multiple linear regression tests using SPSS. The results of this study indicate that the variable net income, dividends, debt, cash flow and net working capital simultaneously influence the investment decisions of manufacturing companies. Partially, the positive and significant influence is dividends and debt, while the variable net income, cash flow and net working capital have a positive but not significant effect on investment decisions. Keywords: Net profit, Dividends, Debt, Cash Flow, and Net Working Capital and Investment Decisions. INTRODUCTION Investment activities are an important agenda for every company in Indonesia to maintain and develop their company's existence. Although Indonesia's economic growth is weak, it does not dampen the intention of company owners to try to invest both in the form of savings, deposits, shares, or non-cash nature such as land, machinery, buildings and others. However, to invest must be based on several considerations, wrong only by preparing a good quality of the company's financial statements. One of the factors many companies went bankrupt is the lack of preparing financial reports that are able to attract potential investors to develop the company's investment activities, provide benefits both short and long term for the company. According to Sjahrial and Purba (2013), an analysis of the company's future prospects from financial statements is one of the most important objectives of business analysis, namely being able to identify and assess the company's competitive strengths and weaknesses as well as opportunities and threats for the company. According to Sjahrial and Purba (2013), financial statements can reveal and inform four company activities namely planning activities, funding activities, investment activities and operating activities. If the financial manager in a company can understand the four activities of this company, an effective financial report will be obtained. Sjahrial and Purba (2013) argue that investment activities refer to the acquisition and maintenance of investments with the aim of selling company products and investing excess cash such as investments in fixed assets or investments in equity. According to Harmono (2009) investment is a form of capital allocation whose realization must produce benefits or future benefits. Thus the company owner