Jurnal Ilmu Ekonomi dan Sosial (JIES)
Vol. 13 No. 3 (2024): November 2024

ABILITY OF NET INCOME, OPERATING CASH FLOW, AND SALES GROWTH IN PREDICTING FUTURE CASH FLOW

Atiya Karimanisa (Universitas Mercu Buana)
Vicky Utami (Universitas Mercu Buana)



Article Info

Publish Date
23 Jul 2026

Abstract

This research aims to examine the influence of net profit, operating cash flow, and sales growth in predicting a company's future cash flow. This is a quantitative research using secondary data from the financial reports of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sampling method used was purposive sampling, yielding a sample size of 105. The data analysis method employed in this research was multiple linear regression. The results of this research indicate that net profit has a positive influence on predicting a company's future cash flow, as evidenced by the statistical test results (t-test) showing a significant value supporting the hypothesis. Similarly, operating cash flow shows that it has a positive effect in predicting a company's future cash flow, as evidenced by the statistical test results (t-test) that support the hypothesis. In contrast to sales growth, which shows that sales growth does not affect predicting future cash flow, as evidenced by the statistical test results (t-test) showing that the significance value does not support the hypothesis.

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Journal Info

Abbrev

jies

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Description

JURNAL ILMU EKONOMI DAN SOSIAL (JIES) is a single-blind peer-reviewed, quarterly, multidisciplinary research journal in the field of Economics and Social Sciences who published by the Research Center, Universitas Mercu Buana. This journal discusses the results of conceptual and applied science ...