PENGARUH LABA KOTOR, LABA OPERASI DAN LABA BERSIH SEBAGAI PREDIKTOR ALIRAN KAS MASA DATANG
DOI:
https://doi.org/10.33197/jabe.vol8.iss2.2022.1032Keywords:
gross profit, operating profit, net incom, cash flowAbstract
This study aims to provide empirical evidence regarding the effect of gross profit, operating profit, and net income on the prediction of future cash flows. This study used quantitative descriptive research method. The sample of this research includes 15 transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2017-2020. The sampling technique used was purposive sampling method. IBM SPSS statistics 25 was used to analyze the data. The results show that gross profit has an effect on prediction of future cash flows, operating profit has an effect on prediction of future cash flows, net income has no effect on prediction of future cash flows, and simultaneously, gross profit, operating profit, and net income have an effect on prediction of future cash flows in transportation and logistics sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period..
Downloads
References
Alamsyah, A. A., & Askandar, N. S. (2019). Pengaruh Laba Kotor, Laba Operasi, dan Laba Bersih Dalam Memprediksi Aliran Kas di Masa Mendatang (Studi Empiris Perusahaan Manufaktur di Bursa Efek Indonesia). Jurnal Ilmiah Riset Akuntansi, 8(01).
Ariani, Marisca D. 2010. Pengaruh Laba Kotor, Laba Operasi, dan Laba Bersih dalam Memprediksi Aliran Kas di Masa Mendatang (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia). Semarang : Universitas Diponogoro
Bailey, Eldon R. 2003. Research and Education Association. Piscataway, NJ : Research & Education Association. eBook.
B Noury, et al. 2020. The Prediction of Future Cash Flows Based on Operating Cash Flows, Earnings and Accruals in The French Context. Journal of Behavioral and Experimental Finance
Fahmi, Irham. (2011). Analisis Laporan Keuangan. Bandung : Alfabeta.
Febrianto, R. dan E. Widiastuty. 2005. Tiga Angka Laba Akuntansi : Mana yang Lebih Bermakna Bagi Investor? SNA VIII (Solo): 159-169.
Fitri, Amalia N. 2020. Survei: Di Masa Pandemi, 85,2% Masyarakat Gunakan Jasa Kurir Untuk Pengiriman Barang. https://industri.kontan.co.id/news/survei-di-masa-pandemi-852-masyarakat-gunakan-jasa-kurir-untuk-pengiriman-barang, diakses pada 16 September 2021
Ghozali, et al. 2007. Teori Akuntansi. Semarang : Universitas Diponegoro Internasional Acconting Standards Board. 2001, Framework for the Preparation and Presentation of Financial Statement. London : Internasional Acconting Standards Board (IASB)
Ikatan Akuntan Indonesia. 2019. Modul Level Dasar (CAFB) Edisi I. Jakarta : Ikatan Akuntan Indonesia
Ikatan Akuntan Indonesia. 2019. Pernyataan Standar Akuntansi Keuangan. Jakarta : Dewan Standar Akuntansi Keuangan
Kasmir. 2014. Analisis Laporan Keuangan. Jakarta : Raja Grafindo Persada
Kieso, et al. 2019. Financial accounting 4th Edition/IFRS Edition. Hoboken : Wiley
Kim, Myungsun dan William Kross. 2002. The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing- Not Decreasing. Journal of Accounting Research. December. Volume 43 Number 5. Page 753-780.
Latifah, U. (2020). Pengaruh Laba Kotor, Laba Operasi dan Laba Bersih Terhadap Prediksi Aliran Kas di Masa Mendatang (Doctoral dissertation, STIE Malangkucecwara).
Oudan, R. 2010. “Strategic decision-making in the emerging field of E-commerce”, International Journal of Management and Information Services, Vol. 14 No. 2, pp. 19-26.
Pangaribuan, R. M., & Nopiana, P. R. (2021). Pengaruh Laba Kotor, Laba Operasi dan Laba Bersih Terhadap Aliran Kas Masa Depan. Rekaman: Riset Ekonomi Bidang Akuntansi dan Manajemen, 5(1), 67-77.
Rahayu, Ning. 2019. Pertumbuhan e-Commerce Pesat di Indonesia.
https://www.wartaekonomi.co.id/read216302/pertumbuhan-e-commerce-pesat-di indonesia, diakses pada 7 September 2021
Ratnasari, Novia. 2020. Pengaruh Laba Kotor, Laba Operasi, dan Laba Bersih dalam Memprediksi Aliran Kas (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia). Makassar : Universitas Muhammadiyah Makassar
Subramanyam, et al. 2010. Analisis Laporan Keuangan Edisi Sepuluh. Jakarta : Salemba Empat.
Wahyuni, Indah S. 2020. Pengaruh Laba Kotor, Laba Operasi, dan Laba Bersih Terhadap Prediksi Aliran Kas di Masa Mendatang pada Perusahaan Otomotif dan Komponen yang Terdaftar di Bursa
Efek Indonesia. Tulungagung : Institut Agama Islam Negeri Tulungagung
https://www.idx.co.id/ diakses pada
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Indah Febriani, Erly Sherlita
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply the article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.