KEMAMPUAN LABA DAN ARUS KAS DALAM MEMPREDIKSI LABA YANG AKAN DATANG PADA PERUSAHAAN FOOD & BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA

Qori , Ardliniyah (2013) KEMAMPUAN LABA DAN ARUS KAS DALAM MEMPREDIKSI LABA YANG AKAN DATANG PADA PERUSAHAAN FOOD & BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, UPN "Veteran" Jawa Timur.

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Abstract

The company's ability to compete is determined by the condition and performance of the company it self, one of financial performance can be seen from its financial statements. The financial statements of good quality can demonstrate performance and changes in financial position for the benefit of a large number of users both internal and external parties in making economic decisions. Based on the description, this study aims to analyze whether earnings and cash flow has the ability to predict the future earnings on Food & Beverages company listed on the Indonesia Stock Exchange. This study used a sample 15 companies Food & Beverages from 2009 to 2010 and data for the prediction of the future profits from 2010 through 2011, and use an analysis of multiple linear regression. The results of this analysis indicate that the earnings and cash flow simultaneously able to predict the future earnings, and analyzed using evident from the F test and the magnitude of the variable abilities earnings and cash flows in predicting future earnings is 97.2%. The ability of earnings to predict future earnings better compared with the cash flow in predicting profits in the future, is evident from the results of the t test that is variable in partial return to profits in the future, while cash flowis partially affect earnings in the future, so the research hypothesis was partially verified.

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