KEMAMPUAN INFORMASI KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA DAN PERUBAHAN ARUS KAS DI MASA MENDATANG PADA PERUSAHAAN MANUFAKTUR INDUSTRI BARANG KONSUMSI YANG TERDAPAT DI BURSA EFEK INDONESIA (BEI)

Abstract

Goal of this research is to understand the influence of changes in profitability, changes in receivables, inventory changes, changes in administrative costs and sales, changes in the ratio of gross profit margin in the company predicts profit on industrial goods consumption recorded in the securities exchange indonesia (bei) and to find out the influence of changes in profit , changes in receivables, inventory changes, changes in administrative costs and sales, changes in the ratio of gross profit margins and changes in cash flows to predict future cash flows on consumption goods industry perusaahaan recorded in the securities exchange indonesia (bei). This research uses descriptive quantitative analysis methods and using secondary data in the form of balance sheet, profit and loss reports, and reports on cash flow in the period 2003-2007 the consumption goods industry companies which are listed on the Indonesia Stock Exchange (Bei). From the results of the F test to predict the return in the future in mind the level of sig 0,008, while in the F test to predict future cash flow results obtained 0.003. This means that the profit changes, changes in receivables, inventory changes, changes in administrative costs and sales, changes in gross profit margin and cash flow changes have a significant influence in the profit and to predict future cash flows. R square prediction of profit gained 19,7% influenced by changes in profit changes, changes in receivables, inventory changes, changes in administrative costs and sales, changes in gross profit margin and cash flow changes, R square in the cash flow to predict the results obtained is 23,3% independent variables.