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All Journal JRAM (Jurnal Riset Akuntansi Multiparadigma) East Asian Journal of Multidisciplinary Research (EAJMR) Innovative: Journal Of Social Science Research TOFEDU: The Future of Education Journal Jurnal Akuntansi, Keuangan dan Perpajakan
Rangkuti, Lusi Elviani
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Innovative: Journal Of Social Science Research

 1 
Pengaruh Earning dan Cash Flow Operation terhadap Arus Kas Masa Depan dengan Piutang sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2023 Chairunisah, Liza; Rangkuti, Lusi Elviani; Lubis, Farida Khairani
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19584

Abstract

The objectives of this study are to examine the effects of earnings and cash flow from operations on future cash flows, considering accounts receivable as a moderating variable in these relationships, both partially and simultaneously. The objects of this study are manufacturing companies listed on the Indonesia Stock Exchange during the period from 2019 to 2023. This research employs a quantitative methodology utilizing secondary data. The sampling method used was purposive sampling, resulting in 33 companies from a total population of 48 companies. The data analysis utilized included hypothesis testing, multiple linear regression, classical assumption testing, and descriptive statistical analysis, using EViews software version 12. The study's results demonstrate that the revenue variable exerts a positive and considerable influence on future cash flow. The operating cash flow variable exerts a positive and considerable influence on future cash flow. Consequently, operating profit and cash flow exert a positive and substantial influence on future cash flow. The financing variable does not exert a positive and significant moderating influence on the link between operating profit and future cash flow.
Co-Authors Amalia, Cindy Chairunisah, Liza Febrian, Danu Bintang Hasibuan, Anisah Zuhra Hidayatullah, Wahyu Izzati, Nadhila Lesmana, Yovie Apryadi Lubis, Farida Khairani Mas’ut, Mas’ut Ningsih, Heny Triastuti Kurnia Rahmi, Desfika Sasmita, Riva Nazwa Suboh, Amerruddin Shah