Made Dwi Wulandari
Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia

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KEMAMPUAN INFORMASI LABA DAN ARUS KAS DALAM MEMPREDIKSI DIVIDEN DI BURSA EFEK INDONESIA Made Dwi Wulandari; I Made Sukartha
E-Jurnal Akuntansi Vol 10 No 1 (2015)
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 aims to determine the better predictor between earnings and operating cash flows in predicting dividend entities listed in Indonesia Stock Exchange. In this study that fulfil criteria of purposive sampling is as much as 159 entities with 393 observations. The result using MAPE analysis shows that in absolute terms, earnings is better in predicting dividend compared to operating cash flows. Statistically, data test using independent sample t-test concluded that there were no differences in the ability between earnings and operating cash flows in predicting dividend.