Analisis Faktor-Faktor yang Mempengaruhi Prediksi Laba dan Arus Kas di Masa yang akan datang pada Perusahaan Manufaktur yang terdaftar di BEJ
Abstract
The objective of the research is to test the relationship between financial information variables with their ability to predict the changes of earning and cash flow for one year. The financial information used in the research are earning, cash flows, accounts receivable, inventory, selling and administrative expense, and gross profit to sales ratio. The financial information from financial report were taken from Jakarta Stock Exchange, which has published during 1998 to 2002 by manufacturing firms. The first hypothesis is the financial information will predict the earning changes, and the second is that they will predict the cash flows changes for one year.
Tha test was using multiple regression with a = 5%. The statistical result show the adjusted R square for first hypothesis was 14,3% and forthe second was 57,2%. They also show that financial information is useful! in predicting earnings and cash flow canges. For first hypothesis, only earnings are significant to predicting earnings canges. And for second hypothesis, earnings, cash flows, account receivables, are significant to predicting cash flow canges.
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