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Analisis kemampuan arus kas dari aktivitas operasi agregat dan disagregat dalam memprediksi arus kas masa depan : studi pada perusahaan manufaktur yang terdaftar di BEI tahun 2004-2008
This study investigates the ability of cash flows from operating activities when aggregated and disaggregated to core and non-core components in predicting future cash flows. The core component consists of cash flows from sales, cash flows from cost of sales, and cash flows from operating expenses. Meanwhile, non-core component consists of cash flows related to interest payments, cash flows related to tax payments, and cash flows related to income and other expenses of the company. This study also uses the accrual components (change in account receivable, change in account payable, change in inventory, depreciation expense, amortization expense, and net of other accruals) as control variables. The sample includes manufacturing companies that were listed on the Indonesia Stock Exchange from 2004 to 2008. The results show that current aggregated cash flows have significant predictive ability towards future cash flows. Meanwhile, disaggregation of cash flows into core and non-core components generates prediction of future cash flows better than the aggregate cash flows only if accrual components do not be included in the model. In addition, the core components of cash flows have better ability in predicting future cash flows compared to non-core components. Control variables in this study are significant except for depreciation expense.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 7162 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia 2010 |
|---|---|
| Edisi | - |
| Subjek | Financial statements Cash flow manufacturing industry |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xii, 98 p. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |