E-JURNAL AKUNTANSI
Vol 10 No 3 (2015)

KEMAMPUAN LABA, ARUS KAS OPERASI DALAM MEMPREDIKSI ARUS KAS MASA DEPAN

Rai Dwi Andayani (Fakultas Ekonomi dan Bisnis Universitas Udayana (Unud), Bali, Indonesia)
Gede Ary Wirajaya (Fakultas Ekonomi dan Bisnis Universitas Udayana (Unud), Bali, Indonesia)

Article Info

Publish Date
19 Mar 2015

Abstract

This study was conducted to determine the level of ability of current operating cash flow, current earnings, current earnings plus depreciation, and operating working capital in predicting future cash flows depan. Sampel were 120 companis in 2011-2013, using purposive sampling method and non-participant observation. Multiple linear regression was used in this research. Results of statistical t test showed that the operating cash flow has a significant capability, while variable earnings, earnings plus depreciation and operating working capital does not have the ability to predict future cash flows.  

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Journal Info
E-JURNAL AKUNTANSI
Website

Abbrev

akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...