JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Vol. 8 No. 2 (2023): Jurnal Akuntansi & Keuangan Unja

Kemampuan Komponen Arus Kas Operasi Metode Langsung Dalam Memprediksi Arus Kas dan Dividen Masa Depan Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2018-2021

Ni Kadek A (Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram – Indonesia)
Elin Erlina S (Fakultas Ekonomi dan Bisnis Universitas Mataram – Indonesia)
Robith Hudaya (Fakultas Ekonomi dan Bisnis Universitas Mataram – Indonesia)

Article Info

Publish Date
01 Aug 2023

Abstract

This research is associative research with a quantitative approach which aims to analyze the ability of the direct method operating cash flow components in predicting future cash flows and dividends in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021 period. The samples used in this study were 32 companies. Sampling used technique purposive sampling. The analytical method used is panel data regression. The data is tested using software Eviews 10. Operating cash flow proxied by cash inflows and cash outflows had a significant impact on predicting future cash flows in the first model study, as evidenced by partial testing with the t test. However, the second model study's findings demonstrate that operating cash flow, as proxied by cash inflows and cash outflows, has no significant impact on predicting future dividends.

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Journal Info
JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Website

Abbrev

jaku

Publisher

Universitas Jambi

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Keuangan Universitas Jambi (JAKU) merupakan jurnal yang mempublikasikan Tulisan Ilmiah dan hasil penelitian di bidang Akuntansi dari hasil-hasil riset/penelitian yang mencakup analisis statistik, studi kasus maupun penelitian lapangan dari berbagai perspektif. Topik Kajian ...