Future Cash Flow Prediction Model with Accounting Conservatism as Moderating

Muji Burrohman (Program Studi Akuntansi Keuangan Perusahaan Politeknik Negeri Sambas, Indonesia)
Syarif M. Helmi (Fakultas Ekonomi dan Bisnis Universitas Tanjungpura, Indonesia)
Hernawan Hernawan (Fakultas Ekonomi dan Bisnis Universitas Tanjungpura, Indonesia)

E-JURNAL AKUNTANSI
Vol 34 No 12 (2024)

This study aims to analyze whether operating cash flows, net income, and revenue influence future cash flows and examine whether accounting conservatism moderates the effect of operating cash flows, net income, and income on future cash flows. The sample in this study were companies listed on the Kompas100 index of the Indonesia Stock Exchange for the 2015-2020 period. The sample includes 320 company financial statements, which were obtained using purposive sampling method. This study uses multiple linear regression models to test the ability of operating cash flows, net income, and revenue in predicting future cash flows with accounting conservatism as a moderating variable. The test results show that operating cash flows and net income have a significant effect on future cash flows. This study also shows that revenue has no effect on future cash flows. In this study, accounting conservatism has an effect in moderating the relationship between operating cash flows, net income, and revenue in predicting future cash flows.