PENGARUH LABA BERSIH, ARUS KAS OPERASI DAN KOMPONEN-KOMPONEN AKRUAL DALAM MEMPREDIKSI ARUS KAS OPERASI DI MASA DEPAN
Abstract: The purpose of this
research is to examine about the influence of earning, operation of cash flows,
and accrual components in predicting cash flow operations in the future of the
manufacturing companies. This research using four accrual components as
independent variable, namely changes in receivables, changes in payables,
changes in inventories, and changes in depreciation. The type of data that is
used in this research was secondary data from the financial statement
manufacturing company registered in indonesia stock exchange in 2009-2013.
Thesample collection in this research is done by purposively sampling to
manufacturing companies in indonesia. This research using model of multiple
regression. The results shows that earning, operation of cash flow, changes in
receivables changes in payables, changes in inventories and changes in
depreciation costs significantly affect to the future operation cash flow
Keywords: operating of cash
flows, earnings, accrual, changes in receivable, changes in inventories,
changes in payable, and changes in depreciation
Penulis: Wahyu Sulistyawan,
Aditya Septiani
Kode Jurnal: jpakuntansidd150704
