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All Journal Global Review of Islamic Economics and Business Jurnal Teknologi dan Sistem Komputer Jurnal Teknik Industri : Jurnal Hasil Penelitian dan Karya Ilmiah dalam Bidang Teknik Industri Jurnal Abdi Insani Journal of Trends Economics and Accounting Research Dharma: Jurnal Pengabdian Masyarakat Journal of Governance, Taxation, and Auditing Jurnal Akuntansi Manado (JAIM) KOPEMAS Jurnal Ekonomi, Manajemen, Akuntansi Indonesian Journal of Taxation and Accounting
Melvin Rahma Sayuga Subroto
Department Of Computer Engineering, Universitas Nahdlatul Ulama Yogyakarta. Jl. Lowanu No.47, Sorosutan, Kec. Umbulharjo, Daerah Istimewa Yogyakarta 55162|Universitas Nahdlatul Ulama Yogyakarta
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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The Effects of Operating Income, Gross Profit, Net Income, and Total Accruals on Future Cash Flows: Empirical Evidence from Mining Sector Companies Listed on The Indonesia Stock Exchange, 2020–2024 Anisa Fitriani; Irfan Gaffar Adnan; Melvin Rahma Sayuga Subroto
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.2062

Abstract

This study examines the effects of operating income, gross profit, net income, and total accruals on future cash flows among mining-sector companies listed on the Indonesia Stock Exchange during 2020–2024. A quantitative approach was employed using secondary data obtained from audited annual financial statements. Purposive sampling yielded 10 companies and 50 balanced panel observations. The data were analyzed through panel-data regression in EViews. The Chow and Hausman tests supported the Fixed Effect Model, and Generalized Least Squares with cross-section weights was subsequently applied to address heteroskedasticity. The results show that operating income has a negative and significant effect on future cash flows, although this coefficient should be interpreted cautiously because of the high correlations among the earnings components. Gross profit has no significant effect. Net income has a positive and significant effect and emerges as the most reliable earnings component for predicting future cash flows. Total accruals have a negative and significant effect, indicating that a larger accrual component in reported earnings is associated with lower cash realization in the subsequent period. Collectively, operating income, gross profit, net income, and total accruals significantly affect future cash flows. The adjusted R-squared of 0.845 indicates that the model explains 84.5% of the variation in future cash flows. These findings underscore the importance of net income and total accruals for investors, creditors, and management when assessing the liquidity prospects of mining companies
Co-Authors Andreas Kuncoro Andreas Mahendro Kuncoro Anik Puji Handayani Anik Puji Handayani Anisa Fitriani Anita Mustikasari Bayu Seto Budi Sutiono Pratama Nugraha Damar Wicaksono Dini Novitasari Eric Ohara Firda Elfira Sari Gigih Aulia Hilmiawan Gigih Hilmiawan Hisham Al Ghunaimi Irfan Gaffar Adnan Lintang Hayu Ainunnisa Nurhadistya Alyfakhry Deamahdyka Rayhananda Sabandi Pratiwi, Nurna Restiadi Bayu Taruno Saiful Nur Hidayat Siti Uswatun Hasanah Tatag Lindu Bhakti Yana Hendriana Zamratul Adhabiah Zulfatun Ruscitasari Zulkhairi