Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Vol. 2 No. 1 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini

PENGARUH EARNING DAN CASH FLOW OPERATION TERHADAP ARUS KAS MASA DEPAN

Naz'aina Naz'aina (Universitas Malikussaleh)
Chairunnisa Chairunnisa (Universitas Malikussaleh)



Article Info

Publish Date
10 Apr 2021

Abstract

This study is an empirical study that aims to analyze the effect of earning and cash flow operation on future cash flow. The type of data used in this study is secondary data from each companies financial statements in consumer goods sector that listed on Indonesia Stock Exchange in 2014-2018. The number of samples in this study were 27 companies that selected by purposive sampling method. The independent variable used are earning and cash flow operation in 2014-2017, while dependent variable is future cash flow in 2015-2018. The analysis model used in this research is multi linear regression analysis using Eviews 11. 11. The result show that the earning variable has negative and significant effect on future cash flow. The cash flow operation variable has positive and significant effect on future cash flow. Thus, earning and cash flow operation simultaneously have positive and significant effect on future cash flow.

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Journal Info

Abbrev

jc

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Current diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau secara berkala 3 (tiga) kali dalam setahun yaitu bulan Maret, Juli dan November. Jurnal Current bertujuan untuk mempublikasikan hasil penelitian, pengkajian dan pengembangan terkait isu-isu terkini ...