KEMAMPUAN INFORMASI KOMPONEN ARUS KAS DAN LABA DALAM MEMPREDIKSI ARUS KAS MASA DEPAN

ADI AS’AD, Mufid and NUR RAHARDJO, Shidiq (2010) KEMAMPUAN INFORMASI KOMPONEN ARUS KAS DAN LABA DALAM MEMPREDIKSI ARUS KAS MASA DEPAN. Undergraduate thesis, UNIVERSITAS DIPONEGORO.

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Abstract

Cash flow information of company is useful for users of financial reports as a basis for assessing a company’s ability to meet the needs of liquidity / cash flow. Cash flow information also enables users of financial statements to develop models to assess and compare the present value of future cash flows from various companies in one sector. In the statement of cash flows, there are three components of cash flow, they are operating cash flow, investments cash flow, funding cash flow. These three components and earnings can be tested to be a predictor in calculating the amount of future cash flows. Some previous research on the prediction of future cash flows showed different results. Therefore, research should be repeated that test the ability of cash flow and earnings components in predicting future cash flows. The purpose of this study was to find empirical evidence of predictive models of future cash flows. Data used in this research is financial statement data of manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2001-2009. Independent variables used are cash flow from operations (CFO), cash flow investments (CFI), cash flow financing (CFF), income (EA) with the 2001-2008 study period, and the dependent variable in the form of cash flow (CF) in the period 2003 - 2009. By using multiple regression and SPSS 17 applications and MAPE, this study tries to examine the components of cash flow and profits that can build predictive models which can evaluate cash flow accurately. The results were as follows: (1) significant operating cash flow for the prediction of cash flows, (2) significant investment of cash flow for the prediction of cash flows, (3) significant financing cash flows for the prediction of cash flows, (4) significant profit for the prediction of cash flows, (5) jointly significant profit for the prediction of cash flows.

Item Type:Thesis (Undergraduate)
Additional Information:operating cash flow, cash flow investments, cash flow funding, earnings, prediction.
Uncontrolled Keywords:operating cash flow, cash flow investments, cash flow funding, earnings, prediction.
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:23169
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:15 Oct 2010 08:58
Last Modified:15 Oct 2010 08:58

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