Kemampuan Prediktif Laba Dan Arus Kas Dalam Memprediksi Arus Kasmasa Depan (StudiEmpirispada Perusahaan syariah yang Terdaftar di Jakarta Islamic Index)

Abstract

The purpose of this research is to examine the relative predictive abilities of current earnings and cash flow to predict next period cash flows in case of shariah compliant companies listed in the Jakarta Islamic Index period 2011- 2015. This study uses purposive sampling technique. Analysis data is using simple linear regression and multiple linear regressions. The results of this study is the ability of aggregate earnings and cash flow can significantly predict the next period cash flow, but current aggregate earnings have superior predictive ability of next period cash flows than current cash flow in case of Shariah-compliant companies listed in the Jakarta Islamic Index. Disaggregate earning increase the ability of aggregate earnings to predict the future cash flow. The results of this study are expected to add to the research literature on the ability of earnings and

its components and cash flow in predicting future cash flows especially shariah- compliant companies. Suggestions for further research can add more samples

and variable control is the size of company.