Pengaruh Pendapatan Bersih Dan Modal Kerja Bersih Terhadap Arus Kas Pada Perusahaan (Survey Pada Sektor Perhotelan Yang Terdaftar Di Bursa Efek Indonesia Pasca Pandemi Covid-19 Periode 2019-2020)

Richard Yasin (Universitas Indo Global Mandiri)
R.M. Rum Hendarmin (Universitas Indo Global Mandiri)

Journal of Accounting and Taxation
Vol. 3 No. 2 (2023): Journal of Accounting and Taxation

This study investigates and provides empirical evidence regarding the effect of net income and net working capital on the company's cash flow. The purposive sampling technique is used in the sampling technique. The research sample consisted of 20 hotel sector companies listed on the Indonesia Stock Exchange in 2019-2020. The analytical method used in this research is multiple linear regression analysis. The results show partially to prove that the net income variable has an effect on cash flow while networking capital has no effect on cash flow in hotel sector companies listed on the Indonesia Stock Exchange after the Covid-19 Pandemic for the 2019-2020 Period. Meanwhile, simultaneously net income and networking capital affect cash flow in hotel sector companies listed on the Indonesia Stock Exchange after the Covid-19 pandemic for the 2019-2020 period.