Analisis Faktor-Faktor yang Mempengaruhi Future Earnings

Robin, Robin and Jurnali, Teddy (2009) Analisis Faktor-Faktor yang Mempengaruhi Future Earnings. Journal of Accounting & Management Research, 4 (1). pp. 4-14. ISSN 1907-6487

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Abstract

This research is a case study on manufacturing firms engaged in consumption that go public on the Jakarta Stock exchange. The purpose of this study was to analyze the influence of operating accruals, non operating income, cash flow, dividends, and dividend change to future earnings in companies manufacturing sector consumption listed in the Jakarta Stock Exchange. This study uses linear regression to see the large contribution of each independent variable in influencing the future earnings. The hypothesis of this research is the operating accruals, non operating income, cash flow, dividends, and dividend change of future earnings. Based on the results of t test is concluded, that the most significant variables affect future earnings in companies. Dividends and dividend changes does not significantly influence the future earnings.

Item Type: Article
Uncontrolled Keywords: Investor, Rate of Return, Operating accruals, Non operating income, Cash flow, Dividends,Dividend changes, Future Earnings
Subjects: H Social Sciences > HB Economic Theory
Divisions: School of Economic and Business > Accounting
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 14 Feb 2017 05:26
Last Modified: 14 Feb 2017 05:26
URI: http://repository.uib.ac.id/id/eprint/397

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