The Kemampuan Arus Kas Operasi dan Laba Memprediksi Arus Kas Masa Depan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia

Winda Pertiwi (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)
Mayar Afriyanti (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)

Jurnal Eksplorasi Akuntansi (JEA)
Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)

Using data collected from the normal market in Indonesia, this research seeks to demonstrate the effect of operational cash flow and net profit on the cash flow of banking sub-sector enterprises in the future. A total of 35 financial institutions from the subsector were surveyed since they had comprehensive data pertaining to the research variables. For the years 2020–2023, the study data is available. In order to analyze the data, t-statistic testing and multiple linear regression are used. It is possible to forecast a bank's future cash flow from its current operational cash flow and net profit position, according to the findings of the hypothesis test. Therefore, this study may be used to prove its theory.