Pengaruh Laba Kotor, Laba Operasi, Laba Bersih Dan Arus Kas Operasi Dalam Memprediksi Arus Kas Operasi Masa Mendatang (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI)

Abstract

This study aims to provide empirical evidence regarding the effect of Gross Profit , Operating Income , Net Income and Operating Cash Flow Operating Cash Flow in Predicting the Future by testing each variable . Through this research it is known (1)Effect of Gross Profit,(2)Effect of Operating Income,(3)Effect of Net Income,(4)Effect of Operating Cash Flow Operating cash flow in predicting Future on companies listed in Indonesia Stock Exchange . This study is classified as a type of research that is causative . The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2008 until 2011. Determined based on the total sample sampling method , a total of 71 companies . Data obtained from www.idx.co.id. Analysis using multiple regression analysis techniques . Results of this study concluded:(1)Gross profit is not a positive influence on the prediction future operating cash flows and not significant in predicting future operating cash flows on companies listed in Indonesia Stock Exchange with a significance value 0.507>0.05,regression coefficient 0.088 and 0.665 t values​ < ttable 1.97481,(2)Operating Profit positive effect on operating cash flow prediction and future significant in predicting future operating cash flows on companies listed in Indonesia Stock Exchange with a significance value 0.000<0,05,the regression coefficient of 0.604 and 3.628 tcount > ttabel 1.9748,(3)net income is not a positive influence on predictions of future operating cash flows and not significant in predicting future operating cash flows on companies listed in Indonesia Stock Exchange with significance value 0.579>0.05, regression coefficient of 0.065 and t value 0.569 < ttable 1.97481,(4)operating cash flow positive effect on the prediction of future operating cash flows and significant in predicting future operating cash flows on companies listed on the Indonesia Stock Exchange with a significance value 0.001 < 0.05 , regression coefficient 0.263 and 3.548 tcount > ttabel 1.97481 . Based on the research above , it is suggested :(1)For the company, in order to see the future prospects of the company's operating profit and operating cash flow of the company,(2)For the investor, can be used as a material consideration in decision making,(3)For further research, can add other variables that can be used in predicting future operating cash flows.

Keywords: profit, cash flow,