KEMAMPUAN KOMPONEN ARUS KAS METODE LANGSUNG DALAM MEMPREDIKSI TOTAL KAS OPERASI MASA MENDATANG
Abstract: The study aims to
examine the predictive ability of components operating cash flow method to
future cash flows. Based on the Farshadfar and Monem, is proposed direct cash
flow method components model to predict future operating cash flow and predict
control analysis for different industry type (industrial base and chemical,
Other industry, customer good). Using secondary data processing for manufacture
and regression-path analysis. Indirect cash flow components method (cash
received from customers, cash paid to suppliers and employees, net interest
paid, taxes paid, other cash flows from operations) are collectively analyzed
to prdictive operating cash flow. The test results in the study show that cash
received from customers, cash paid to suppliers and employees, net interest
paid, other cash flows from operations are significaly effect to 1 year until 4
years future cash flow prediction. The taxes paid is significaly effect to 1
year predict, and it’s not significaly effect to 2 until 4 years prediction.
control analysis find that cash prediction is higher for customer good than the
other industry type. The positive cash flow better to predict future cash flow
than negative cash flow.
Penulis: Indah Purwati, Etna
Nur Afri Yuyetta
Kode Jurnal: jpakuntansidd141068
