Analisis Faktor-Faktor yang Mempengaruhi Arus Kas Masa Depan Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

sari, Ira (2012) Analisis Faktor-Faktor yang Mempengaruhi Arus Kas Masa Depan Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

The main purpose of this research is to analyze the effect of cash flows from operation, earnings, accruals, account receivable, inventory, accounts payable, depreciation and other accruals on future cash flows. This study uses listed companies in the Indonesia Stock Exchange as samples that selected by purposive sampling method. The 905 observations are from financial statement of 181 published companies during 2005-2011. The result indicates that cash flows from operation, earnings, accruals, inventory and accounts payable have significant effect on future cash flows. Accounts receivable, depreciation and other accruals have no effect onfuture cash flows. Keywords: Future Cash Flows, Cash Flows from Operation, Earnings, Accrual, Account Receivable, Inventory, Account Payable, Depreciation, Other Accruals.

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