Open AccessANALISIS ARUS KAS, DISAGREGAT LABA DALAM MEMPREDIKSI ARUS KAS MASA DEPAN
Author(s) -
Synthia Madyakusumawati
Publication year - 2018
Publication title -
jurnal akuntansi bisnis /jurnal akuntansi bisnis
Language(s) - English
Resource type - Journals
eISSN - 2598-6767
pISSN - 1979-360X
DOI - 10.30813/jab.v11i1.1083
Subject(s) - earnings , cash flow , economics , physics , mathematics , accounting
The purpose of this research is to analyze the impact of cash flow, earnings and disagregat earnings in predicting future cash flow. Hypothesis testing is carried out by using regression model using financial statement data from BEI 2012-2016. The result of this study indicate that the current cash flow have the most powerful tools in predicting future cash flow Keyword : cash flow, aggreagate earnings, earnings, future cash flow