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Article
Analisis Faktor-Faktor yang Mempengaruhi Future Earnings
Journal of Accounting & Management Research UIB (2009)
  • Teddy Jurnali, Universitas Internasional Batam
Abstract
This research is a case study on manufacturing firms engaged in consumption that go public on the Jakarta Stock exchange. The purpose of this study was to analyze the influence ofoperating accruals, non operating income, cash flow, dividends, and dividend change to future earnings in companies manufacturing sector consumption listed in the Jakarta Stock Exchange. This study uses linear regression to see the large contribution of each independent variable in influencing the future earnings. The hypothesis of this research is the operating accruals, non operating income, cash flow, dividends, anddividend change of future earnings. Based on the results of t test is concluded, that the most significant variables affect future earnings in companies.  Dividends and dividend changes does not significantly influence the future earnings.
Keywords
  • Investor,
  • Rate of Return,
  • Operating accruals,
  • Non operating income,
  • Cash flow,
  • Dividends,
  • Dividend changes,
  • Future Earnings.
Publication Date
June 1, 2009
Citation Information
Teddy Jurnali. "Analisis Faktor-Faktor yang Mempengaruhi Future Earnings" Journal of Accounting & Management Research UIB Vol. 4 Iss. 1 (2009) p. 3 - 13 ISSN: 1907-6487
Available at: http://works.bepress.com/teddy-jurnali/11/