TRISFANDI, ARIEF (2020) PENGARUH LABA BERSIH, ARUS KAS OPERASI, DAN PERUBAHAN HUTANG TERHADAP PREDIKSI ARUS KAS OPERASI (Studi Empiris pada Perusahaan Konstruksi, Properti, dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018). S1 thesis, Universitas Mercu Buana.
|
Text (HALAMAN COVER)
1. COVER.pdf Download (794kB) | Preview |
|
Text (BAB 1)
2. BAB I.pdf Restricted to Registered users only Download (270kB) |
||
Text (BAB 2)
3. BAB II.pdf Restricted to Registered users only Download (444kB) |
||
Text (BAB 3)
4. BAB III.pdf Restricted to Registered users only Download (297kB) |
||
Text (BAB 4)
5. BAB IV.pdf Restricted to Registered users only Download (414kB) |
||
Text (BAB 5)
6. BAB V.pdf Restricted to Registered users only Download (251kB) |
||
Text (DAFTAR PUSTAKA)
7. DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (262kB) |
||
Text (LAMPIRAN)
8. LAMPIRAN.pdf Restricted to Registered users only Download (352kB) |
Abstract
The research about predicting operating cash flow and many factors which influence had been done more. Based on the analyzed of the previous research regarding the influence of the variables net income, operation of cash flows, and changes in payables in predicting cash flow operations in the future showed the inconsisten result. Thus, researchers are interested in reexamining the net income, operation of cash flows, and changes in payables and their influence in predicting cash flow operations in the future. The purpose of this research is to test and analyze the influence of net income, operation of cash flows, and changes in payables in predicting cash flow operations in the future in construction, property, and real estate companies listed in the Indonesia Stock Exchange period 2014-2018. The number of samples used in this research is 156 samples, sample data obtained through documentation techniques (archive) and sample selection methode using purposive sampling. The analysis method used is multiple linear regression analysis with a 5% significance level supported by SPSS application software. The results of the research show that the variables net income, operation of cash flows, and changes in payables have a significant effect in predicting cash flow operations in the future. Keywords : net income, operating cash flows, changes in payable, and predicting operating cash flow. Penelitian tentang prediksi arus kas operasi beserta faktor-faktor yang memengaruhinya telah banyak dilakukan. Berdasarkan penelaahan atas penelitian terdahulu mengenai pengaruh variabel laba bersih, arus kas operasi, dan perubahan hutang terhadap prediksi arus kas operasi, menunjukkan hasil yang belum konsisten. Dengan demikian peneliti tertarik untuk menguji kembali mengenai laba bersih, arus kas operasi, dan perubahan hutang serta pengaruhnya terhadap prediksi arus kas operasi. Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh laba bersih, arus kas operasi, dan perubahan hutang terhadap prediksi arus kas operasi pada perusahaan konstruksi, properti, dan real estate yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Jumlah sampel yang digunakan dalam penelitian ini adalah 156 sampel, data sampel diperoleh melalui teknik dokumentasi (archive) dan metode pemilihan sampel menggunakan purposive sampling. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan tingkat signifikansi 5% yang didukung oleh software aplikasi SPSS. Hasil penelitian menujukkan bahwa variabel laba bersih, arus kas operasi, dan perubahan hutang berpengaruh signifikan terhadap prediksi arus kas operasi. Kata kunci : Laba bersih, arus kas operasi, perubahan hutang, dan prediksi arus kas operasi.
Actions (login required)
View Item |