PENGARUH LABA KOTOR, LABA OPERASI DAN LABA BERSIH DALAM MEMPREDIKSI ARUS KAS MASA DEPAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

LESTARI, PUJI (2012) PENGARUH LABA KOTOR, LABA OPERASI DAN LABA BERSIH DALAM MEMPREDIKSI ARUS KAS MASA DEPAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI. S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
Text (COVER)
Hal Cover.pdf

Download (545kB) | Preview
[img]
Preview
Text (ABSTRAK)
Abstrak.pdf

Download (11kB) | Preview
[img] Text (BAB I)
BAB 1.pdf
Restricted to Registered users only

Download (20kB)
[img] Text (BAB II)
BAB 2.pdf
Restricted to Registered users only

Download (107kB)
[img] Text (BAB III)
BAB 3.pdf
Restricted to Registered users only

Download (127kB)
[img] Text (BAB IV)
BAB 4.pdf
Restricted to Registered users only

Download (154kB)
[img] Text (BAB V)
BAB 5.pdf
Restricted to Registered users only

Download (10kB)
[img] Text (DAFTAR PUSTAKA)
Hal Daftar Pustaka dan Lampiran.pdf
Restricted to Registered users only

Download (69kB)

Abstract

Financial report aims to provide information concerning the financial position and performance of a company's financial position perubahab that benefit a large number of users in making economic decisions, while the income statement is aimed at helping users of financial statements in predicting future cash flows. Several previous studies on the prediction of future flows show different results, therefore it is necessary to restudy that tested the ability of the gross profit, operating profit and net income in predicting cash flow. The purpose of this study is to provide an empirical analysis of the ability of the gross profit, operating profit and net income in predicting future cash flows. Through research ni earnings capacity which can be seen better in predicting future cash flows. The data used in this study is secondary data in the form of financial statements of listed manufacturing companies in Indonesia Stock Exchange (BEI) from 2009 to 2011. Independent variable used is gross profit, operating profit, net profit. While dependet variable is cash flow. The method used in this study is the Purpose Sampling by using multiple linear regression in SPSS 18 For application windows each of these hypotheses were tested to answer the research objectives. The result of study are as follows: (1) The simultaneous (coequal) in gross profit, operating profit and net income significantly influence the prediction of cash flow. (2) The gross profit partially significant effect on cash flow prediction. (3) Partially operating profit no significant effect on cash flow prediction. (4) The partial net income does not significantly influence the prediction of cash flows.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 12 335
Call Number: SE/32/12/335
NIM/NIDN Creators: 43206120157
Uncontrolled Keywords: Laba Kotor, Laba Operasi Dan Laba Bersih
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 01 Oct 2012 17:25
Last Modified: 04 Nov 2025 07:29
URI: http://repository.mercubuana.ac.id/id/eprint/21478

Actions (login required)

View Item View Item