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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Miranti Pangestu
Universitas Sebelas Maret
Humanities Economics, Econometrics & Finance Education Social Sciences

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ANALYSIS THE ABILITY OF PROFIT AND CASH FLOW INFORMATION IN PREDICTING FUTURE CASH FLOWS Miranti Pangestu
Berkala Akuntansi dan Keuangan Indonesia Vol. 5 No. 2 (2020): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v5i2.21400

Abstract

The purpose of this study is to examine whether earnings information or cash flow information can predict future cash flows in service companies in Indonesia. The sample determined in this study, using the purposive sampling method, produced 145 companies listed on the Indonesian Stock Exchange in 2015-2017, with a total of 435 observations. In this study, multiple regression analysis techniques are used. The results shown by the t-test are partially significant net income. In this case, net income is a predictor of future cash flows. Whereas cash flow information namely operating cash flow, investing cash flow, and funding cash flow do not affect the future cash flow
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