Open AccessAnalisis Kemampuan Informasi Laba dan Arus Kas dalam Memprediksi Arus Kas Masa Depan
Author(s) -
Miranti Pangestu
Publication year - 2020
Publication title -
baki (berkala akuntansi dan keuangan indonesia)
Language(s) - English
Resource type - Journals
eISSN - 2460-4496
pISSN - 2459-9581
DOI - 10.20473/baki.v5i2.21400
Subject(s) - cash flow , operating cash flow , stock exchange , earnings , cash on cash return , nonprobability sampling , business , cash and cash equivalents , economics , finance , demography , population , sociology
The purpose of this study is to examine whether earnings information or cash flow information can predict future cash flows in service companies in Indonesia. The sample determined in this study, using the purposive sampling method, produced 145 companies listed on the Indonesian Stock Exchange in 2015-2017, with a total of 435 observations. In this study, multiple regression analysis techniques are used. The results shown by the t-test are partially significant net income. In this case, net income is a predictor of future cash flows. Whereas cash flow information namely operating cash flow, investing cash flow, and funding cash flow do not affect the future cash flow