KEMAMPUAN AKRUAL DAN ARUS KAS OPERASI SAAT INI DALAM MEMPREDIKSI ARUS KAS OPERASI DI PERIODE MENDATANG PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
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Abstract
Abstrak - Penelitian ini bertujuan untuk mengetahui apakah laba dan arus kas operasi saat ini mempunyai kemampuan dalam memprediksi arus kas masa depan pada perusahaan yang melaporkan laporan laba rugi dan perusahaan yang melaporkan laporan arus kas. Hasil yang di dapatkan dari penelitian ini diharapkan dapat membantu untuk mengatasi permasalahan yang muncul dan dapat mencapai tujuan badan usaha nantinya, serta membantu para pengguna laporan keuangan khususnya investor dalam membuat keputusan ekonomi yang berhubungan dengan laporan keuangan. Dengan menggunakan pendekatan kuantitatif dan data yang diolah menggunakan analisis regresi linier berganda. Walaupun penelitian terdahulu menjelaskan tentang hubungan laba dan arus kas masa depan untuk perusahaan yang melaporkan laba dan rugi, sedangkan hubungan antara arus kas lancar dan arus kas masa depan baik yang meningkat maupun yang menurun, hasilnya adalah antara laba bersih dan arus kas mempunyai kemampuan memprediksi arus kas masa depan untuk perusahaan yang melaporkan laba. Di sisi lain, untuk perusahaan yang melaporkan rugi, tidak signifikan dalam memprediksi arus kas masa depan sedangkan arus kas operasi masih mempunyai kemampuan memprediksi arus kas operasi. Hasil dari penelitian ini adalah laba bersih dan arus kas memiliki kemampuan memprediksi arus kas masa depan.
Kata kunci: Laba bersih, Arus Kas Operasi Saat Ini, Arus Kas Operasi Masa Depan.
Abstract- This study aims to determine whether earnings and current operating cash flow have the ability to predict future cash flows on the company reported income statement and the company reported a cash flow statement. The results from this research may help to overcome the problems that arise and can achieve the purpose of the enterprise in the future, and to help users of financial statements, especially investors in making economic decisions relating to the financial statements. By using a quantitative approach and the data were processed using multiple linear regression analysis. Although previous research describes the relationship earnings and future cash flows for companies reporting profits and losses, while the relationship between the cash flow current and future cash flows either increasing or decreasing, the result is between net income and cash flow have the ability to predict the flow future cash to companies that reported earnings. On the other hand, for companies reporting losses, not significant in predicting future cash flows, while operating cash flow still has the ability to predict the operating cash flow. The results of this study are net income and cash flow have the ability to predict future cash flows.
Keywords: Earning, Current Operation Cash Flow, Future Operation Cash Flow.
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