Jurnal Ipteks Terapan : research of applied science and education
Vol. 17 No. 2 (2023): Jurnal Ipteks Terapan

EFFECT OF GROSS PROFIT, OPERATING PROFIT, NET PROFIT AND RECEIVABLES IN PREDICTING FUTURE OPERATING CASH FLOWS

Siti Aisyah Nasution (Universitas Prima Indonesia)
Robintan Tamba (Universitas Prima Indonesia)
Mira Mawarani Br. Sihombing (Universitas Prima Indonesia)
Nurwani Nurwani (Universitas Islam Negeri Sumatera Utara)

Article Info

Publish Date
19 Jun 2023

Abstract

This study aims to analyze the effect of gross profit, operating profit, net profit and accounts receivable in predicting future operating cash flows partially and simultaneously. This research was carried out in the Food and Beverage sub-sector which is listed on the Indonesia Stock Exchange in 2017-2021. The sample was determined based on the purposive sampling method, with a total sample of 13 companies in the food and beverage sub-sector, so that the total observations of this study were 65 observations. The data used in this research is secondary data. The data collection method uses documentation through the official IDXu website www.idx.co.id. The results of the study of gross profit and operating profit partially show that gross profit and operating profit have a positive and significant effect on predicting operating cash flow in the future. Meanwhile, Net Profit and Receivables partially show that Net Profit and Receivables have a negative but significant effect in predicting future Operating Cash Flows. The results of the research are Gross Profit, Operating Profit, Net Profit and Receivables simultaneously have a significant and positive effect in predicting future Operating Cash Flows.

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Journal Info
Jurnal Ipteks Terapan : research of applied science and education
Website

Abbrev

jit

Publisher

Lembaga Layanan Pendidikan Tinggi Wilayah X

Subject

Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Veterinary Other

Description

The journal focuses on publishing unpublished original research results anywhere such as: the research result on applied science and education such as: curriculum development and learning, character education, technology and instructional innovation, and learning evaluation. the research result on ...