Kemampuan Laba dan Arus Kas Dalam Memprediksi Laba dan Arus Kas Masa Mendatang Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2013- 2016

Abstract

ABSTRACT
The purpose of this research is: 1) to know the earnings and cash flow capability to
predict the earnings in the future, 2) to know the earnings capability and cash flow to predict
them in the future, 3) to know the predict capability incremental cash flow of the future.
The research used the sample of the manufacture companies listing on Indonesia
Stock Exchange and research period of 2013-2016. The sample obtained of 38
manufacturing companies trantumed in Indonesia Stock Exchange. T he variables of the
research are independent variables that consist earnings and cash flows of the previous
period, while the dependent variables are the future of earnings and cash flows. This
research used a double regression linear.
The result of the test show that earnings and cash flow has the ability to predicting
earnings in the future. Profit and cash flow have the ability to predict them in the future.
Earnings and cash flows alike have an incremental predictive capability for them in the
future.
Keyword : Manufacture Company, Earnings, Cash Flow, Prediction Capability.