Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Vol 1, No 1 (2016): Agustus 2016

PENGARUH ARUS KAS OPERASI, BELANJA MODAL, DAN DIVIDEND PAYOUT RATIO TERHADAP PREDIKSI LABA PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ 45 TAHUN 2011-2015

Puput Elfindari (Unknown)
Maya Febrianti Lautania (Unknown)



Article Info

Publish Date
01 Aug 2016

Abstract

 This study aimed to examine the effect of operating cash flow, capital expenditures, and dividend payout ratio on earnings predictions on companies listed in the LQ 45 2011-2015.Secondary data used were obtained from the financial statements published by the Indonesia Stock Exchange which is the reference center of the capital market in Indonesia. Type of study used in this study is hypothesis testing by purposive sampling method. There are 65 samples of data which is the object of research. The study's hypotheses were tested using multiple linear regression.The results of this study showed that simultaneous variable operating cash flow, capital expenditures, and dividend  payout  ratio  affect  the  prediction  of  future  earnings.  Partially  showed  that  (1)  Operating  cash  flow significantly influence predictions of future earnings, (2) capital expenditures significantly influence predictions of future earnings, (3) dividend payout ratio significantly influence the future earnings forecast. Keywords— Operating Cash Flow, Capital Expenditure, Dividend Payout Ratio and Earnings Prediction

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