Daya Prediksi Laba dan Aliran Kas (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2005-2009)

-, Joni (2011) Daya Prediksi Laba dan Aliran Kas (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2005-2009). Jurnal Reviu Akuntansi dan Keuangan , 1 (1).

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Abstract

This study provides information on predictive ability of annual earnings and cash flow from op-eration numbers. We obtained a sample of 42 BEI (Bursa Efek Indonesia) listed companies and 168 observation, year-end firms from 2005 to 2009. We find that both cashflows and earnings numbers have substantially predictive ability for future cashflows. Furthermore, this study doc-uments that cashflows numbers have more predictive ability for future cashflows than earnings and the result are robust.

Item Type: Article
Uncontrolled Keywords: Earnings, Earnings and Cashflows Prediction, Cashflow
Subjects: H Social Sciences > HG Finance
Depositing User: Perpustakaan Maranatha
Date Deposited: 03 Feb 2012 04:09
Last Modified: 03 Feb 2012 04:09
URI: http://repository.maranatha.edu/id/eprint/77

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