Analisa Hubungan Antara Cash Flow From Operations dan Accrual Dalam Memprediksikan Future Cash Flows From Operations dengan Firm Size dan Operating Cycle Sebagai Variabel Moderating pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Sabina, Frizella Inggrid (2011) Analisa Hubungan Antara Cash Flow From Operations dan Accrual Dalam Memprediksikan Future Cash Flows From Operations dengan Firm Size dan Operating Cycle Sebagai Variabel Moderating pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

The aims of this study were to investigate the effects of cash flow from operations and accrual to future cash flow from operations with firm size and operating cycle as a moderating affecting cash flow from operations in companies which were listed in Indonesian Stock Exchange (IDX) Secondary datas were taken from the IDX website with the total of 97companies and 255 datas from year 2008 to 2010. Finance companies were excluded as they had a different way of posting the financial statement.this study was using a purposive sampling method. The results showed that cash flow from operations and accruals do not have any impacts or effects to future cash flow from operations. Same results showed for the moderating variables as well, as they do not have any effects to cash flow from operations to explain future cash flow from operations. Keywords: Cash flow from operations, accrual, future cash flow from operations, firm size, operating cycle.

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