PERBANDINGAN KEAKURATAN LABA PERMANEN, LABA AGREGAT, DAN ARUS KAS OPERASI UNTUK MEMPREDIKSI ARUS KAS OPERASI MASA DEPAN
<em>The goal of this research is to compare the accuracy of three prediction models which are permanent earnings, aggregate earnings and operational cash flow in prediction future operational cash flow. The hypotheses which are proposed in this research are H1: permanent earnings are more accu...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Muhammadiyah Yogyakarta
2016-10-01
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| Series: | Journal of Accounting and Investment |
| Subjects: | |
| Online Access: | https://journal.umy.ac.id/index.php/ai/article/view/2005 |
| _version_ | 1819046679870963712 |
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| author | Einde Evana Silvia Thiono |
| author_facet | Einde Evana Silvia Thiono |
| author_sort | Einde Evana |
| collection | DOAJ |
| description | <em>The goal of this research is to compare the accuracy of three prediction models which are permanent earnings, aggregate earnings and operational cash flow in prediction future operational cash flow. The hypotheses which are proposed in this research are H1: permanent earnings are more accurate than aggregate earnings in prediction future operational cash flow, and H2: operational cash flow is more accurate than aggregate earnings in prediction future operational cash flow. The researcher uses test instruments panel data regression to make efficient regression panel data model. The samples in this research are 29 companies from 148 manufactory companies which are registrant in Indonesian Stock Exchange. The dependent variable is operational cash flow, whereas independent variables are permanent earnings, aggregate earnings and operational cash flow. The accuracy comparison of prediction model is done by comparing the value of prediction error by using absolute percentage error (APE). The result of test by using Wilcoxon Signed Rank Test with real rate 5% prove that permanent earnings is not different from the accuracy with aggregate earnings in prediction future operational cash flow. Empirical evidence also shows that operational cash flow is more accurate than aggregate earnings in prediction future operational cash flow.</em> |
| first_indexed | 2024-12-21T10:48:18Z |
| format | Article |
| id | doaj.art-6a34f840d168405c925db7096abeebe9 |
| institution | Directory Open Access Journal |
| issn | 2622-3899 2622-6413 |
| language | English |
| last_indexed | 2024-12-21T10:48:18Z |
| publishDate | 2016-10-01 |
| publisher | Universitas Muhammadiyah Yogyakarta |
| record_format | Article |
| series | Journal of Accounting and Investment |
| spelling | doaj.art-6a34f840d168405c925db7096abeebe92022-12-21T19:06:44ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132016-10-011011191645PERBANDINGAN KEAKURATAN LABA PERMANEN, LABA AGREGAT, DAN ARUS KAS OPERASI UNTUK MEMPREDIKSI ARUS KAS OPERASI MASA DEPANEinde Evana0Silvia Thiono1Universitas LampungPerguruan Tinggi Tridarma Bandar Lampung<em>The goal of this research is to compare the accuracy of three prediction models which are permanent earnings, aggregate earnings and operational cash flow in prediction future operational cash flow. The hypotheses which are proposed in this research are H1: permanent earnings are more accurate than aggregate earnings in prediction future operational cash flow, and H2: operational cash flow is more accurate than aggregate earnings in prediction future operational cash flow. The researcher uses test instruments panel data regression to make efficient regression panel data model. The samples in this research are 29 companies from 148 manufactory companies which are registrant in Indonesian Stock Exchange. The dependent variable is operational cash flow, whereas independent variables are permanent earnings, aggregate earnings and operational cash flow. The accuracy comparison of prediction model is done by comparing the value of prediction error by using absolute percentage error (APE). The result of test by using Wilcoxon Signed Rank Test with real rate 5% prove that permanent earnings is not different from the accuracy with aggregate earnings in prediction future operational cash flow. Empirical evidence also shows that operational cash flow is more accurate than aggregate earnings in prediction future operational cash flow.</em>https://journal.umy.ac.id/index.php/ai/article/view/2005permanent earnings, aggregate earnings, operational cash flow |
| spellingShingle | Einde Evana Silvia Thiono PERBANDINGAN KEAKURATAN LABA PERMANEN, LABA AGREGAT, DAN ARUS KAS OPERASI UNTUK MEMPREDIKSI ARUS KAS OPERASI MASA DEPAN Journal of Accounting and Investment permanent earnings, aggregate earnings, operational cash flow |
| title | PERBANDINGAN KEAKURATAN LABA PERMANEN, LABA AGREGAT, DAN ARUS KAS OPERASI UNTUK MEMPREDIKSI ARUS KAS OPERASI MASA DEPAN |
| title_full | PERBANDINGAN KEAKURATAN LABA PERMANEN, LABA AGREGAT, DAN ARUS KAS OPERASI UNTUK MEMPREDIKSI ARUS KAS OPERASI MASA DEPAN |
| title_fullStr | PERBANDINGAN KEAKURATAN LABA PERMANEN, LABA AGREGAT, DAN ARUS KAS OPERASI UNTUK MEMPREDIKSI ARUS KAS OPERASI MASA DEPAN |
| title_full_unstemmed | PERBANDINGAN KEAKURATAN LABA PERMANEN, LABA AGREGAT, DAN ARUS KAS OPERASI UNTUK MEMPREDIKSI ARUS KAS OPERASI MASA DEPAN |
| title_short | PERBANDINGAN KEAKURATAN LABA PERMANEN, LABA AGREGAT, DAN ARUS KAS OPERASI UNTUK MEMPREDIKSI ARUS KAS OPERASI MASA DEPAN |
| title_sort | perbandingan keakuratan laba permanen laba agregat dan arus kas operasi untuk memprediksi arus kas operasi masa depan |
| topic | permanent earnings, aggregate earnings, operational cash flow |
| url | https://journal.umy.ac.id/index.php/ai/article/view/2005 |
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