TSM Logo
   
   
   

> Elektronik Jurnal Bisnis dan Akuntansi

   
 

JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 6, November 2013, Hlm. 77-92

VARIABEL YANG MEMPENGARUHI ARUS KAS OPERASI MASA DEPAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

RUSDY WAHID

STIE Trisakti
rusdy@stietrisakti.ac.id

 

PDF File

Official URL:
http://www.tsm.ac.id/JBA/JBAVOL15/VARIABEL YANG MEMPENGARUHI ARUS KAS OPERASI MASA DEPAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

ABSTRACT:

The objective of this research is to examine whether current earning, current earning plus depreciation, operating working capital, operating cash flows, changes of account receivable, and changes of account payable have influenced to future operating cash flows.Data is collected from manufacturing companies in Indonesia Stock Exchange for three years (2010-2012). Sample selected by using purposive sampling method. Only 69 companies meet the criteria and taken as sample. The statistical method used in this research is multiple regression.Result of this research showed that current earning, current earning plus depreciation, operating working capital, operating cash flows, and changes of account payable have influence to future operating cash flows but changes of account receivable have no influence future operating cash flows.

Keyword :Future operating cash flows, earnings, earnings plus depreciation, operating working capital.
 
Peta Situs | Peta Kampus | Kontak
Trisakti School of management
Jl. Kyai Tapa No. 20. Grogol - Jakarta Barat 11440
Telp. 021.5666717 [HUMAS Ext. 260 & 290] Fax. 021.5635480
Copyright © 2009 Trisakti School of Management. All rights reserved.
Official Website :: Trisakti School of Management
Developed By: IT Team