Journal of Trends Economics and Accounting Research
Vol 1 No 4 (2021): June 2021

Pengaruh Laba Bersih, Arus Kas Operasi dan Persediaan Dalam Memprediksi Arus Kas Masa Mendatang Pada Sektor Industri Dasar dan Kimia di Bei 2018-2020

Candra Irawan (STIE Mahaputra Riau, Pekanbaru)



Article Info

Publish Date
29 Jun 2021

Abstract

Predicting the future cash flows of a company is a fundamental problem in accounting and finance which reminds that the value of a security firm depends on its ability to generate cash flows. Based on PSAK No. 1 of 2015 states that financial statements are a structured presentation of the financial position and financial performance of an entity. This report displays the history of the entity quantified in monetary value. The results of the study show that net income has a positive and significant effect on future cash flows in the Basic and Chemical Industry sector on the 2018-2020 BEI, operating cash flow has a positive and significant impact on future cash flows in the Basic and Chemical Industry sector on the 2018-2020 BEI, and inventories have a positive and significant impact on future cash flows in the Basic and Chemical Industry sector on the IDX 2018 – 2020

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Journal Info

Abbrev

jtear

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Trends Economics & Accounting Research memuat artikel pada bidang Ekonomi, Akuntansi dan Manajemen. Namun tidak tertutup untuk menerima artikel pada bidang sejenis, seperti: 1. Auditing, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, ...