PREDIKSI ARUS KAS MASA DEPAN : MENGGUNAKAN MODEL LABA, ARUS KAS OPERASI, DAN AKRUAL

Wanda Wasalwa, . (2023) PREDIKSI ARUS KAS MASA DEPAN : MENGGUNAKAN MODEL LABA, ARUS KAS OPERASI, DAN AKRUAL. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to examine the ability of historical earnings, historical operating cash flows combined with historical aggregate accruals and historical operating cash flows combined with historical disaggregated accruals in predicting future operating cash flows. This research is a quantitative study with the object of research companies in the manufacturing sector that are listed on the Indonesia Stock Exchange (IDX) in 2011-2021 period. Selection of samples using purposive sampling techniques and with predetermined criteria, obtained a total sample of 1.133. Hypothesis testing uses multiple linear regression analysis with the help of STATA ver. 16 software. The results show that historical earnings, historical operating cash flows combined with historical aggregate accruals and historical operating cash flows combined with historical disaggregated accruals have a significant ability to predict future operating cash flows. In addition, historical earnings come out as the best predictor for predicting future operating cash flows.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 1910112051] [Pembimbing: Donny Maha Putra] [Penguji 1: Masripah] [Penguji 2: Ayunita Ajengtiyas Saputri Mashuri]
Uncontrolled Keywords: Future Operating Cash Flow, Historical Operating Cash Flow, Historical Earnings, Historical Aggregate Accruals, Historical Disaggregate Accruals
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Wanda Wasalwa
Date Deposited: 28 Jul 2023 08:37
Last Modified: 28 Jul 2023 08:37
URI: http://repository.upnvj.ac.id/id/eprint/24773

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