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KEMAMPUAN INFORMASI LABA DAN ARUS KAS DALAM MEMPREDIKSI ARUS KAS MASA DEPAN (Studi Kasus Pada Perusahaan Di Bursa Efek Indonesia (BEI) Yang Terdaftar Dalam LQ-45 Periode 2014-2016)

Jurnal Ilmiah Riset Akuntansi

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Title KEMAMPUAN INFORMASI LABA DAN ARUS KAS DALAM MEMPREDIKSI ARUS KAS MASA DEPAN (Studi Kasus Pada Perusahaan Di Bursa Efek Indonesia (BEI) Yang Terdaftar Dalam LQ-45 Periode 2014-2016)
 
Creator Maulidia, Risa
Mahsuni, Abdul Wahid
Afifudin, Afifudin
 
Description This research was made to know the ability of earnings information andcash flow in predicting future cash flows in Indonesian Stock Exchange (BEI)listed in LQ-45 period 2014-2016. The prediction of future operating cash flow isimportant because it can show the future prospects of the company. In predictingthe company's future condition, the management needs financial informationcontained in the financial statements which is an important tool used by the usersto describe the condition and performance of the company.Earnings have significant effect on future cash flows to companies listedon the BEI listed in the LQ-45 period 2014-2016. Because it can be used as apredictor in predicting future operating cash flows, which will then serve as abasis for predicting future stock and dividend prices. which will then be used as abasis in predicting stock prices and dividends in the future. In addition, earningsin predicting future cash flows help creditors to assess how large a company canafford to pay interest and pay its principal. In addition, operating cash flows alsohave a significant effect on future cash flows to companies listed on the BEI listedin the LQ-45 period 2014-2016. The existence of the operating cash flowstatement allows users to develop models to assess and compare present valueand future operating cash flows. The existence of the operating cash flowstatement allows users to develop models to assess and compare present valueand future operating cash flows. Data analysis technique used is multiple linearregression analysis, normality test, and classical assumption test. With the totalpopulation of all companies listed on the BEI in LQ-45, samples taken by 36companies that meet the criteria. The results show that the earnings and cash flowinformation simultaneously affect future cash flows for the period 2014-2016.Keywords: Profit, Operating Cash Flow, Future Cash Flow
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2018-08-23
 
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/1450
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 09 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/1450/1422
 
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