KEMAMPUAN LABA OPERASI, ARUS KAS OPERASI DAN MODAL
KERJA DALAM MEMPREDIKSI ARUS KAS MASA DEPAN
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
SISKA, HELDA YULIA
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-06 04:59:04
Abstract :
Predictions of future cash flows is important because it is useful to users of financial statements both internally and externally. For management and auditors prediction of future cash flows used to evaluate the company's current operations and project financing in the future, whereas for internal parties such as creditors, predictions of future cash flows are used to seeing the company's ability to repay short-term loans. This study aimed to test the ability of the operating profit, operating cash flow and working capital in predicting future cash flows on manufacturing companies listed in Indonesian Stock Exchange in 2010-2014. The sample used in this study were taken with non-probability sampling method using purposive sampling technique. This study using multiple linear regression test. The results showed that the operating cash flow and operating profit positive effect in predicting future cash flows, while the operational working capital negative effect in predicting future cash flows. Keywords:operating profit, operating cash flow, working capital, future cash flow
Predictions of future cash flows is important because it is useful to users of financial statements both internally and externally. For management and auditors prediction of future cash flows used to evaluate the company's current operations and project financing in the future, whereas for internal parties such as creditors, predictions of future cash flows are used to seeing the company's ability to repay short-term loans. This study aimed to test the ability of the operating profit, operating cash flow and working capital in predicting future cash flows on manufacturing companies listed in Indonesian Stock Exchange in 2010-2014. The sample used in this study were taken with non-probability sampling method using purposive sampling technique. This study using multiple linear regression test. The results showed that the operating cash flow and operating profit positive effect in predicting future cash flows, while the operational working capital negative effect in predicting future cash flows. Keywords:operating profit, operating cash flow, working capital, future cash flow
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