Zuli Widyawati
Fakultas Ekonomi dan Bisnis Universitas Udayana

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KEMAMPUAN INFORMASI LABA DAN ARUS KAS DALAM MEMPREDIKSI ARUS KAS MASA DEPAN Zuli Widyawati; I Made Sukartha
E-Jurnal Akuntansi Vol 16 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study aimed to obtain empirical evidence about ability information of earning and cash flows in predicting future cash flows year 2012, 2013 and 2014. Prediktors of earning and cash flows will be compare to determine the better predictorin predicting future cash flows. The population is taken from entities listedin in Indonesia Stock Exchange period 2002-2014. Analysis technique used is simple linier regression. The testing result shows that earning and cash flows has the ability to predicting future cash flows. The different test in absolute term, shows that cash flows is better than earning in predicting future cash flows. While the testing result in stastically shows that there no differences between predictors of earning and cash flows in predicting future cash flows.