KEMAMPUAN INFORMASI LABA DAN ARUS KAS DALAM MEMPREDIKSI ARUS KAS MASA DEPAN (Studi Kasus Pada Perusahaan Di Bursa Efek Indonesia (BEI) Yang Terdaftar Dalam LQ-45 Periode 2014-2016)

Abstract

This research was made to know the ability of earnings information and
cash flow in predicting future cash flows in Indonesian Stock Exchange (BEI)
listed in LQ-45 period 2014-2016. The prediction of future operating cash flow is
important because it can show the future prospects of the company. In predicting
the company's future condition, the management needs financial information
contained in the financial statements which is an important tool used by the users
to describe the condition and performance of the company.
Earnings have significant effect on future cash flows to companies listed
on the BEI listed in the LQ-45 period 2014-2016. Because it can be used as a
predictor in predicting future operating cash flows, which will then serve as a
basis for predicting future stock and dividend prices. which will then be used as a
basis in predicting stock prices and dividends in the future. In addition, earnings
in predicting future cash flows help creditors to assess how large a company can
afford to pay interest and pay its principal. In addition, operating cash flows also
have a significant effect on future cash flows to companies listed on the BEI listed
in the LQ-45 period 2014-2016. The existence of the operating cash flow
statement allows users to develop models to assess and compare present value
and future operating cash flows. The existence of the operating cash flow
statement allows users to develop models to assess and compare present value
and future operating cash flows. Data analysis technique used is multiple linear
regression analysis, normality test, and classical assumption test. With the total
population of all companies listed on the BEI in LQ-45, samples taken by 36
companies that meet the criteria. The results show that the earnings and cash flow
information simultaneously affect future cash flows for the period 2014-2016.
Keywords: Profit, Operating Cash Flow, Future Cash Flow