PENGARUH ARUS KAS OPERASI, BELANJA MODAL, DAN DIVIDEND PAYOUT RATIO TERHADAP PREDIKSI LABA PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ 45 TAHUN 2011-2015
Abstract: This study aimed to
examine the effect of operating cash flow, capital expenditures, and dividend
payout ratio on earnings predictions on companies listed in the LQ 45
2011-2015.
Secondary data used were obtained from the financial statements published
by the Indonesia Stock Exchange which is the reference center of the capital
market in Indonesia. Type of study used in this study is hypothesis testing by
purposive sampling method. There are 65 samples of data which is the object of
research. The study's hypotheses were tested using multiple linear regression.
The results of this study showed that simultaneous variable operating
cash flow, capital expenditures, and dividend
payout ratio affect
the prediction of
future earnings. Partially
showed that (1)
Operating cash flow significantly influence predictions of
future earnings, (2) capital expenditures significantly influence predictions
of future earnings, (3) dividend payout ratio significantly influence the
future earnings forecast.
Penulis: Puput Elfindari, Maya
Febrianti Lautani
Kode Jurnal: jpakuntansidd160671
