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Kemampuan Laba dan Arus Kas Dalam Memprediksi Laba dan Arus Kas Masa Mendatang Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2013- 2016

Jurnal Ilmiah Riset Akuntansi

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Title Kemampuan Laba dan Arus Kas Dalam Memprediksi Laba dan Arus Kas Masa Mendatang Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2013- 2016
 
Creator Budiono, Heru
Askandar, Noor Shodiq
Afifudin, Afifudin
 
Description ABSTRACTThe purpose of this research is: 1) to know the earnings and cash flow capability topredict the earnings in the future, 2) to know the earnings capability and cash flow to predictthem in the future, 3) to know the predict capability incremental cash flow of the future.The research used the sample of the manufacture companies listing on IndonesiaStock Exchange and research period of 2013-2016. The sample obtained of 38manufacturing companies trantumed in Indonesia Stock Exchange. T he variables of theresearch are independent variables that consist earnings and cash flows of the previousperiod, while the dependent variables are the future of earnings and cash flows. Thisresearch used a double regression linear.The result of the test show that earnings and cash flow has the ability to predictingearnings in the future. Profit and cash flow have the ability to predict them in the future.Earnings and cash flows alike have an incremental predictive capability for them in thefuture.Keyword : Manufacture Company, Earnings, Cash Flow, Prediction Capability.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2018-02-21
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/889
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/889/883
 
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