KEMAMPUAN INFORMASI KOMPONEN ARUS KAS DAN LABA DALAM MEMPREDIKSI ARUS KAS DIMASA MENDATANG (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA)

  • Risdian Risdian Universitas Muhammadiyah Buton
  • Azaluddin Azaluddin Universitas Muhammadiyah Buton
Keywords: Cash Flow Components, Profit, Information Capability

Abstract

The Objectives of this study are (1) To determine the information on the components of cash flow to
be able to predict future cash flows (empirical study on manufacturing companies on the Indonesia
Stock Exchange). (2) To find out information on the components of future cash flow (empirical studies
on manufacturing companies on the Indonesia Stock Exchange). Method of collecting data in this
research are literature study and documentation menthods. While the data analysis technique used in
multiple regression using the SPSS version 23 apllication. Based on the results of the study, it can be
concluded that (1) Information on the cash flow component is able to predict future cash flows in
manufacturing companies listed on the Indonesia Stock Exchange as the results of the significande
test with the t test for cash flow variables of 10,408 with a significance value of 0,000 less than 0,05.
(0,000 < 0,05). (2) Information of the earnings component is able to predict future cash flow as
evidenced by the results of the significance test with the t test of the effect of individually on the
dependent variable. The result of the t test for the net profit variable is -0,910 with a significance
value of 0,000 smaller than 0,05. (0,000 < 0,05).

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Published
2021-12-30
Section
Articles