PENGARUH LABA SEKARANG, ARUS KAS OPERASI DAN KUALITAS AKRUAL TERHADAP LABA MASA DEPAN (Studi Empiris Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Tahun 2016-2018)

RADITYA, NANDA THALIANA (2021) PENGARUH LABA SEKARANG, ARUS KAS OPERASI DAN KUALITAS AKRUAL TERHADAP LABA MASA DEPAN (Studi Empiris Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Tahun 2016-2018). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of current earnings, operating cash flow and accrual quality on future earnings. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sample used purposive sampling and obtained a sample of 100 companies with a time period of 3 years to obtain 300. Profit is proxied by net profit after tax which is scaled to total assets or Return on Asset, Accrual quality is proxied by discretionary accruals of working capital, Future profit is profit. in the period t+1. The research method concludes that there is a positive and significant effect of current earnings and operating cash flows on future earnings, while accrual quality has no effect on future earnings. Keywords: Current Profit, Operating Cash Flow, Accrual Quality, Future Profit Penelitian ini bertujuan untuk mengetahui pengaruh laba sekarang, arus kas operasi dan kualitas akrual terhadap laba masa depan. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Sampel menggunakan purposive sampling dan diperoleh sampel 100 perusahaan dengan periode waktu 3 tahun sehingga di peroleh 300. Laba diproksi dengan laba bersih setelah pajak yang diskalakan dengan total asset atau Return On Asset, Kualitas akrual diproksi dengan discretionary accrual modal kerja, Laba masa depan adalah laba pada periode t+1. Metode penelitian menyimpulkan bahwa terdapat pengaruh positif dan signifikan laba sekarang dan arus kas operasi terhadap laba masa depan sedangkan kualitas akrual tidak berpengaruh terhadap laba masa depan. Kata Kunci: Laba Sekarang, Arus Kas Operasi, Kualitas Akrual, Laba Masa Depan

Item Type: Thesis (S2)
NIM/NIDN Creators: 55518110005
Uncontrolled Keywords: Laba Sekarang, Arus Kas Operasi, Kualitas Akrual, Laba Masa Depan
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 29 Nov 2021 03:28
Last Modified: 29 Nov 2021 03:28
URI: http://repository.mercubuana.ac.id/id/eprint/51007

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