Prediksi Arus Kas Masa Depan Melalui Persistensi Laba Dan Komponen Akrual
Abstract
This study aims to develop the beliefs and components of accruals related to the components that
exist, at the same time in the Indonesia Stock Exchange (BEI). The data used in this research is panel
data, from 2011 until 2015 with the number of companies as much as 58 manufacturing companies,
totality of data in this industry as much as 290 data. Hypothesis testing in this research using OLS
approach with analysis tool. Eviews 9. As for, the results of this study indicate that the persistence of
positive spiders on the future, but the relevant accrual components that arise during this time. .
Meanwhile, simultaneous does not reflect future cash futures. An alternative test resulted in a positive
relationship to future cash flows, where responsibility would not happen to the future. Here,
diseminahkan, donated by positive to the future.
Full Text:
PDFReferences
Andayani, Rai Dwi & I Gede Ary Wirajaya. (2015). Kemampuan laba, arus kas operasi
dalam memprediksi arus kas masa depan. E-jurnal akuntansi Universitas Udanaya
3.882-896.
Baridwan, Zaki.(2004). Intermedit Accounting, Edisi Kedelapan. Yogyakarta: BPFE.
Barth, et.al. (2001). Financial Analysts and The Pricing of Accruals. Working Papper.
Research paper series, Graduated School of Bussiness Stanford University.
Dechow, et.al. (1998). The Quallity of Accrual and Earnings: The Role of Accruals
Estimation Errors. The Accounting Review, 77 (Supplement), 35-39.
Ebaid, Ibrahim El-Sayed. (2010). Accrual and the prediction of future cash flows,
Management Reasearch, Vol. 34 No. 7, pp. 838-853.
Francis, J. et.al. (2004). Cost of equity and Earnings attributes. The Accounting Review79
(4): 967-1010.
Ghozali, Imam. (2013). Aplikasi analisis multivariate dengan program ibm spss Edisi Tujuh.
Semarang: Badan Penerbit Universitas Diponegoro
Gujarati, Damodar N. (2009). Dasar-dasar Ekonometrika, Buku 1, Edisi 5. Jakarta: Salemba
Empat.
Harapan, Sofyan Sayfri. (2010). Teori Akuntansi Laporan Keuangan. Jakarta: Bumi Aksara.
Hayn, C. (1995). The Information Content of Losses. Journal of Accounting and Economics,
, 125-153. ISSN: 2302-8556.
Kieso, Donald E., Jerry J. Weygandt, Terry D Warfield. (2008). Akuntansi intermediate jilid
Jakarta: Erlangga.
Penman. (2009). Financial Statement Analysis and Security Valuation. Four Edition.
Singapore: McGRAW-HILL
Prayoga, Irfan Bagus Dwi. 2012. Pengaruh laba bersih dan komponen-komponen akrual
terhadap arus kas aktivitas operasi di masa depan. Fakultas Ekonomi dan Bisnis.
Universitas Diponegoro.
Sccott, W. R. (2009). Financial Accounting Theory. Fifth Edision. Prentice-Hall
International, Inc.
Situs resmi Bursa Efek Indonesia. (2017). www.idx.co.id. Diakses tanggal 10April 2017.
Sloan, R. G. (1996). Do Stock Prices Fully Reflect Information in Accruals and Cash Flows
about Future Earning? The Accounting Review 71 (July), pp 289-315.
Spence, M. (2009). Job Market Signaling. The Quartely Journal of Economic, Vol.87 (No.3):
-374.
Subramanyam, Wild, Jhon. J, K.R. (2014). Analisis laporan keuangan buku 1, Edisi ke 8,
Jakarta: Salemba Empat.
Sugiyono. (2015). Metode penelitian kuantitatif, kualitatif r&d. Bandung: Alfabeta.
Sulistyawan, Wahyu & Aditya Septiani. (2015). Pengaruh laba bersih, arus kas operasi dan
komponen-komponen akrual dalam memprediksi arus kas operasi di masa depan.
Diponegoro Journal of Accounting, Vol. 4, No. 4, Hlm. 1-11.
Triyono. (2011). Dampak Kualitas Laba Terhadap Kemampuan Prediksi Laba, Arus Kas, dan
Komponen Akrual. Simposium Nasional Akuntansi XIV. Aceh: Universitas Syiah
Kuala Banda Aceh.
Tucker, Jennifer W. dan Paul A Zarowin. (2006). Does Income Smoothing Improve Earnings
Informativeness?. The Accounting Review, 81 (1), hal. 251-270.
Winarno, Wing Wahyu. (2011). Analisis Ekonometrika dan Statistika dengan Eviews.
Yogyakarta: BPFE.
DOI: http://dx.doi.org/10.33021/firm.v3i1.384
Refbacks
- There are currently no refbacks.
Articles in FIRM: Journal of Management Studieshave been indexed in major research databases, including:
This work is licensed under a Creative Commons Attribution 4.0 International License.