Kemampuan Prediktif Laba Dan Arus Kas Dalam Memprediksi Arus Kasmasa Depan (StudiEmpirispada Perusahaan syariah yang Terdaftar di Jakarta Islamic Index)
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Date
2017-07-21
Authors
Mona, Merryam
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Publisher
Politeknik Negeri Batam
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.
Description
Keywords
Manajemen Bisnis, Akuntansi Manajerial, Arus Kas, Cash Flow