ANALYSIS THE ABILITY OF PROFIT AND CASH FLOW INFORMATION IN PREDICTING FUTURE CASH FLOWS
The purpose of this study is to examine whether earnings information or cash flow information can predict future cash flows in service companies in Indonesia. The sample determined in this study, using the purposive sampling method, produced 145 companies listed on the Indonesian Stock Exchange in 2...
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| Format: | Article |
| Language: | English |
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Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga
2020-10-01
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| Series: | BAKI (Berkala Akuntansi dan Keuangan Indonesia) |
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| Online Access: | https://e-journal.unair.ac.id/BAKI/article/view/21400 |
| _version_ | 1819284095498190848 |
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| author | Miranti Pangestu |
| author_facet | Miranti Pangestu |
| author_sort | Miranti Pangestu |
| collection | DOAJ |
| description | The purpose of this study is to examine whether earnings information or cash flow information can predict future cash flows in service companies in Indonesia. The sample determined in this study, using the purposive sampling method, produced 145 companies listed on the Indonesian Stock Exchange in 2015-2017, with a total of 435 observations. In this study, multiple regression analysis techniques are used. The results shown by the t-test are partially significant net income. In this case, net income is a predictor of future cash flows. Whereas cash flow information namely operating cash flow, investing cash flow, and funding cash flow do not affect the future cash flow |
| first_indexed | 2024-12-24T01:41:56Z |
| format | Article |
| id | doaj.art-de116ffd8a7248e0b6f4a9fe42a41532 |
| institution | Directory Open Access Journal |
| issn | 2459-9581 2460-4496 |
| language | English |
| last_indexed | 2024-12-24T01:41:56Z |
| publishDate | 2020-10-01 |
| publisher | Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga |
| record_format | Article |
| series | BAKI (Berkala Akuntansi dan Keuangan Indonesia) |
| spelling | doaj.art-de116ffd8a7248e0b6f4a9fe42a415322022-12-21T17:22:00ZengDepartemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas AirlanggaBAKI (Berkala Akuntansi dan Keuangan Indonesia)2459-95812460-44962020-10-015213215210.20473/baki.v5i2.2140010894ANALYSIS THE ABILITY OF PROFIT AND CASH FLOW INFORMATION IN PREDICTING FUTURE CASH FLOWSMiranti Pangestu0Universitas Sebelas MaretThe purpose of this study is to examine whether earnings information or cash flow information can predict future cash flows in service companies in Indonesia. The sample determined in this study, using the purposive sampling method, produced 145 companies listed on the Indonesian Stock Exchange in 2015-2017, with a total of 435 observations. In this study, multiple regression analysis techniques are used. The results shown by the t-test are partially significant net income. In this case, net income is a predictor of future cash flows. Whereas cash flow information namely operating cash flow, investing cash flow, and funding cash flow do not affect the future cash flowhttps://e-journal.unair.ac.id/BAKI/article/view/21400cash flowearningsfuture cash flowinformation |
| spellingShingle | Miranti Pangestu ANALYSIS THE ABILITY OF PROFIT AND CASH FLOW INFORMATION IN PREDICTING FUTURE CASH FLOWS BAKI (Berkala Akuntansi dan Keuangan Indonesia) cash flow earnings future cash flow information |
| title | ANALYSIS THE ABILITY OF PROFIT AND CASH FLOW INFORMATION IN PREDICTING FUTURE CASH FLOWS |
| title_full | ANALYSIS THE ABILITY OF PROFIT AND CASH FLOW INFORMATION IN PREDICTING FUTURE CASH FLOWS |
| title_fullStr | ANALYSIS THE ABILITY OF PROFIT AND CASH FLOW INFORMATION IN PREDICTING FUTURE CASH FLOWS |
| title_full_unstemmed | ANALYSIS THE ABILITY OF PROFIT AND CASH FLOW INFORMATION IN PREDICTING FUTURE CASH FLOWS |
| title_short | ANALYSIS THE ABILITY OF PROFIT AND CASH FLOW INFORMATION IN PREDICTING FUTURE CASH FLOWS |
| title_sort | analysis the ability of profit and cash flow information in predicting future cash flows |
| topic | cash flow earnings future cash flow information |
| url | https://e-journal.unair.ac.id/BAKI/article/view/21400 |
| work_keys_str_mv | AT mirantipangestu analysistheabilityofprofitandcashflowinformationinpredictingfuturecashflows |