ANALISIS ABILITY EARNINGS DAN ARUS KAS DALAM MEMPREDIKSI ARUS KAS DI MASA DEPAN (PADA PERUSAHAAN DAGANG DI BURSA EFEK INDONESIA)

Abstract

The purpose of this study was to obtain empirical evidence about the Ability Analysis of Earnings and Cash Flows in Predicting Future Cash Flows. Based on previous research empirically is intended to reexamine the ability of earnings and cash flow as predictors in forecasting future cash flows for a period of one year.

The sample used is a company engaged in the field of trade which is already listed in the Indonesia Stock Exchange (BEI) in the period 2011-2014. Data were collected using purposive sampling method. Total data used, there are 50 companies that are determined as a sample. The analysis used data using SPSS 22 and Excel applications with multiple linear analysis testing to see the relationship of independent variables and the dependent variable. As well as the partial test (t test) to determine the effect of individual independent variable on the dependent variable, and Simultaneous testing (f test) to see the effect of independent variables jointly affect the dependent variable.

The test results showed that net income significant in predicting future cash flows MSA, future cash flows are significant in predicting future cash flows mas, and cash flow has significantly better effect on future cash flows compared to the net profit.

Keywords: Earnings, Operating Cash Flow, Cash Flow Future, Predictions