PENGARUH LABA KOTOR, LABA OPERASI DAN LABA BERSIH DALAM MEMPREDIKSI ARUS KAS DI MASA DEPAN Studi Empiris Pada Perusahaan Manufaktur Food and Beverage yang Terdaftar Di Bursa Efek Indonesia (BEI)

  • Admin JBK

Abstract

The financial information contained in the financial statements are still believed to be a reliable tool for the wearer to reduce uncertainty in economic decision making. One of the efforts to reduce such uncertainty is to do an analysis of the financial statements of the company. The purpose of this research is to know the influence of gross profit, operating profit, and net profit against the cash flow in the future. The population in this study engaged in Food and Beverage manufacturing industries listed on the Indonesia stock exchange (BEI) and sample as many as 13 companies. Using the method of purposive sampling and data analysis techniques using multiple regression analysis. The results of this study indicate that simultaneous gross profit, operating profit, and net income effect significantly to cash flow in the future. In partial operating profit, and net income positive effect significantly to cash flow in the future, while the gross profit is positive but not significant effect against the cash flow in the future.

Keywords: profit, operating profit, net income and cash flow
Published
2017-04-30