Analisis Pengaruh Laba Bersih dan Komponen Dalam Pendapatan Komprhensive Lainnya Terhadap Arus Kas Operasional Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia dan Malaysia

Christina, Elvy (2012) Analisis Pengaruh Laba Bersih dan Komponen Dalam Pendapatan Komprhensive Lainnya Terhadap Arus Kas Operasional Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia dan Malaysia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

This study aims to analyze the effect of different type of income measurement; net income, comprehensive income and components of other comprehensive income to cash flow from operation for the company listed in Indonesia Stock Exchange (IDX) and Kuala Lumpur Stock Exchange (KLSE) with observation period from 2006 to 2010. The statistical methods that used in this research is single regression method. Independent variables are net income, comprehensive income and net income plus components of other comprehensive income, while the dependent variable is cash flow from operation (CFO). The data obtained are secondary data that sourced from the annual financial report for the companies in Indonesia Stock Exchange and Kuala Lumpur Stock Exchange. This research used 575 sample of companies listed in Indonesia and 1755 sample of companies listed in Malaysia with purposive sampling. All samples have the following data such as net income, comprehensive income, components of other comprehensive income, and cash flow from operation, ending on December 31 in Indonesia, ending on the same month in Malaysia and expressed in Rupiah in Indonesia, expressed in Ringgit in Malaysia. The results indicated that, net income, comprehensive income and net income plus components of other comprehensive income have a significant positive effect with cash flow from operation. Generally, the other four independent variables (comprehensive income and net income plus components of other comprehensive income) don’t predict better cash flow from operation than net income. Keywords: Cash Flow from Operation, Net Income, Comprehensive Income, Other Comprehensive Income, Asset Revaluations, Unrealized Foreign Exchange Gains and Losses, Unrealized Gains and Losses on Securities.

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