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Article
Analisis Kemampuan Earning untuk Memprediksi Future Operating Cash Flow pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta
Journal of Accounting & Management Research UIB (2008)
  • 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 of accrual and cash flow to future operating cash flow 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 operating cash flow. The hypothesis of this research is the accrual and cash flow on future operating cash flow. Based on the results of t test is concluded, that the most significant variables affect future operating cash flow. The results showed that both in aggregate earnings and divided into the accrual and cash flow components have a significant impact on future operating cash flow.
Keywords
  • Cash Flow Statements,
  • Operating Cash Flow,
  • Earning,
  • Accrual.
Publication Date
July 1, 2008
Citation Information
Teddy Jurnali. "Analisis Kemampuan Earning untuk Memprediksi Future Operating Cash Flow pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta" Journal of Accounting & Management Research UIB Vol. 3 Iss. 1 (2008) p. 14 - 21 ISSN: 1907-6487
Available at: http://works.bepress.com/teddy-jurnali/9/