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  • 标题:ANALISIS LABA DAN ARUS KAS OPERASI SEBAGAI PREDIKTOR ARUS KAS DI MASA DEPAN
  • 本地全文:下载
  • 作者:Budiyasa, A.A. Putu Merta ; Sisdyani, Eka Ardhani
  • 期刊名称:E-Jurnal Akuntansi Universitas Udayana
  • 印刷版ISSN:2302-8556
  • 出版年度:2015
  • 卷号:13
  • 期号:1
  • 页码:340-367
  • 出版社:E-Jurnal Akuntansi Universitas Udayana
  • 摘要:This study aims to provide empirical evidence about the effect of gross profit, operating income, net income and operating cash flow as predictor of the future cash flow. The study was conducted on companies listedson the Indonesia Stock Exchange. The sample is determined by purposive sampling method of 51 companies with 134 observations. Data obtained from www.idx.co.id. Data were analyzed using multiple regression analysis techniques. Results of thish study conclude that gross income, operating income, and operating cash flow take effect on operating cash flow in the future, only net income variable do not affect the operating cash flow in the future. It is suggested that further research might use a longer study period and additional variables to obtain a better predictor.
  • 关键词:Gross income; Operating Income; Net Income; Operating Cash Flow; Operating Cash Flow Prediction
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