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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Measurement : Jurnal Akuntansi Akuisisi : Jurnal Akuntansi Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Syi'ar Iqtishadi JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Journal of Accounting Auditing and Business BALANCE Jurnal Akuntansi dan Bisnis JURNAL AKUNTANSI KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Buana Akuntansi MOVE: Journal of Community Service and Engagement Jurnal Keuangan dan Perbankan(KEBAN) LAWSUIT JURNAL PERPAJAKAN Jurnal Akuntansi Manajemen (JAKMEN) JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) Jurnal Pengabdian Masyarakat Bangsa Jurnal Akuntansi dan Keuangan JIMEKA RANGGUK: Jurnal Pengabdian Kepada Masyarakat
Neneng Sri Suprihatin, Neneng Sri
Program Studi Akuntansi, Universitas Serang Raya
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Menguji dampak laba bersih dan perubahan persediaan dalam memprediksi arus kas operasi d? masa mendatang Nikke Yusnita Mahardini; Neneng Sri Suprihatin; Yuni Alfiah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 1 No 2 (2020): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i2.9

Abstract

Purpose: This research is an empirical study that aims to empirically examine the effect of net income and inventory changes both partially and simultaneously in predicting future operating cash flows in the food and beverage service sector in 2016-2018. Research methodology: The design in this research was a causality study using the financial statements of service companies in the food and beverage sub-sector in 2016-2018. The number of samples in this study were 33 food and beverage companies selected using the purposive sampling method. The analysis technique used in this study was multiple linear regression. Results: The analysis shows that net income has an effect on predicting future operating cash flows, while changes in inventory have no effect on predicting future operating cash flows. Simultaneous testing was also carried out with the results that net income and changes in inventory affect the operating cash flow in the future. Limitations: This study only focused on using 1 (one) sub sector, which is a company that consumes food and beverages. For further research, it is recommended to use all sub-sectors so that the results can be generalized. Contribution: This study can be used as information material for the accounting profession as to how great the influence between net income and inventory changes in predicting future operating cash flows that can be used in decision making. Also, it can provide information for economic actors or investors about the importance of knowing the company's operating cash flow in the future, so that it can be taken as a consideration in investing. Keywords: Future operating cash flows, Net profit, Changes in inventory
Co-Authors Afriyanti, Mukhlisah Anita Asnawati Arinda Ayu Ananthy Daniel Happy Putra Dian Maulita Dian Maulita Dian Maulita, Dian Dita Fazarwati Dyah Ayu Pradaningrum Erlina Sari Pohan Erlina Sari Pohan Etty Nasser Etty Nasser, Etty Eva Safaah, Eva Fanny Nurzamzami Fazarwati, Dita Framita, Dien Sefty Giyanti, Giyanti Kodriyah Lulu Naifaroh Lulu Nailufaroh Lulu Nailufaroh Mahardini, Nikke Yusnita Margita Giftilora Naifaroh, Lulu Nailufaroh, Lulu Nikke Yusnita Mahardini Nurul Alawiyah Putri Fauziah Zahra Rahmat Yuliadi Santi Octaviani Santi Octaviani, Santi Suhartini Suhartini Tri Wahyudi Umdiana, Nana Wati, Chinta Wijaya, Herman Yuni Alfiah Yunita Rosiana