Daya Prediksi Laba dan Aliran Kas (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2005-2009)
Abstract: This study provides
information on predictive ability of annual earnings and cash flow from operation
numbers. We obtained a sample of 42 BEI (Bursa Efek Indonesia) listed companies
and 168 observation, year-end firms from 2005 to 2009. We find that both
cashflows and earnings numbers have substantially predictive ability for future
cashflows. Furthermore, this study documents that cashflows numbers have more
predictive ability for future cashflows than earn-ings and the result are
robust.
Keywords: Earnings, Earnings and Cashflows Prediction,
Cashflow.
Penulis: Joni
Kode Jurnal: jpakuntansidd110013
