dc.contributor.advisor | Hadri Kusuma | |
dc.contributor.author | Puti Laksmi Budi Pertiwi | |
dc.date.accessioned | 2021-01-12T04:01:55Z | |
dc.date.available | 2021-01-12T04:01:55Z | |
dc.date.issued | 2005 | |
dc.identifier.uri | https://dspace.uii.ac.id/123456789/26441 | |
dc.description.abstract | Pertiwi, Puti Laksmi Budi (2005). The Ability of Core and Non-Core Cash
Flows From The Operation In Predicting Future Cash Flows. Yogyakarta. Faculty of
Economics. Islamic University ofIndonesia.
This study tries to investigate the ability of current cash flows from operation
to predict the future cash flows and the ability of cash flows component (core and
non-core) to predict the future cash flow in manufacturing companies that are listed in
Jakarta Stock Exchange from the period of 1996-2003. This study also tries to
investigate the different persistent level between aggregate cash flow from operation
in current year and accruals components to predict the future cash flows, and tries to
prove that cash flow components are incrementally informative beyond accrual
components in predicting the future cash flow.
This study proposes a cash flow prediction model that distinguish cash flow
from operation into core and non-core cash flows based on AICPA's
recommendation, in Indonesia.
The study uses linear regression model with the aggregate future cash flow
from operation as the dependent variable. From this research we can derive the
conclusion that in conformity with AICPA recommendation. This research find that
aggregate cash flow operations have the ability to predict future cash flows. And by
disaggregating cash flow from operation, we find that cash flow from operation have
different persistence level in predicting the future cash flow. Disaggregating accruals
in the prediction model and aggregate cash flow from operation on future cash flow
will lead some conclusions that aggregate cash flow are incrementally informative
beyond accruals components in predicting the future cash flow. And by
disaggregating the component ofcash flows from operation and accruals components
on future cash flow, it will prove that cash flow component are incrementally
informative beyond accruals component in predicting the future cash flows. | en_US |
dc.publisher | Universitas Islam Indonesia | en_US |
dc.subject | Cashflow | en_US |
dc.subject | Accrual basis | en_US |
dc.subject | Statement ofcashflow | en_US |
dc.subject | core cashflow | en_US |
dc.subject | noncore cashflow | en_US |
dc.subject | direct method ofreporting cashflow | en_US |
dc.subject | indirectmethodof reporting cashflows | en_US |
dc.title | The Ability of Core and Non-Core Cash Flows from the Operations in Predicting the Future Cash Flows | en_US |
dc.Identifier.NIM | 01312565 | |