Kemampuan Arus Kas Operasi, Laba Dan Komponen Akrual Dalam Memprediksi Arus Kas Di Masa Mendatang (Studi Empiris Pada Perusahaan Perbankan Go Public Yang Tercatat Di Bursa Efek Indonesia)
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Institusion
STIE Indonesia Banking School
Author
Cahyani, Esa Sri
Subject
HF5601 Accounting
Datestamp
2024-06-14 05:58:23
Abstract :
The objective of this study is to compare of predictive ability between cash flow from operating activities, earnings and accrual component for predicting next year between cash flow from operating activities. This research using the panel data for the 2007-2011 period and obtained a sample of 23 Indonesia Stock Exchange listed banking companies. This research find that cash flow from operating activities have a strongest ability for predicting future cash flow from operating activities. Partially, cash flow from operating activities, earnings, and accrual component consisting of placement with other banks, and exchange of total deposits from customer have a significant ability of prediction. On the other side, accrual component consisting of current accounts with other banks, interest expenses, and exchange of deposits from other banks haven?t a significant ability of prediction. But, if tested simultaneously they are all have a significant ability of prediction. Keywords : cash flow from operating activities, earnings, accrual component.
The objective of this study is to compare of predictive ability between cash flow from operating activities, earnings and accrual component for predicting next year between cash flow from operating activities. This research using the panel data for the 2007-2011 period and obtained a sample of 23 Indonesia Stock Exchange listed banking companies. This research find that cash flow from operating activities have a strongest ability for predicting future cash flow from operating activities. Partially, cash flow from operating activities, earnings, and accrual component consisting of placement with other banks, and exchange of total deposits from customer have a significant ability of prediction. On the other side, accrual component consisting of current accounts with other banks, interest expenses, and exchange of deposits from other banks haven?t a significant ability of prediction. But, if tested simultaneously they are all have a significant ability of prediction. Keywords : cash flow from operating activities, earnings, accrual component.
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