MARVELLA, AUDRYS (2021) PREDIKSI LABA MASA DEPAN MELALUI PERSISTENSI LABA DENGAN KOMPONEN CASH FLOW DAN ACCRUAL PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2017-2018. Skripsi thesis, Universitas Tarumanagara.
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Abstract
The purpose of this study is to determine the effect and comparison of operating cash flow components, and accrual components, as well as to determine the level of reliability of the accrual component on earnings predictability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017-2018 period. This study used 150 samples from selected manufacturing companies with purposive sampling method. The analysis technique used in this study is multiple linear regression, by testing the classical assumptions before testing the hypothesis. The data in this study were inputted and calculated using the Microsoft Excel program and processed using the EViews 12.0 program. The results of this study indicate that operating cash flows and accruals have a positive and significant effect on earnings predictability. And the operating cash flow component has better persistence than the accrual component in predicting earnings. In order of reliability, accruals are NCOA>FINA>WCA. Keywords: Earning Predictability; Operating Cash Flow; Accrual; Financial Accruals (FINA); Working Capital Accruals (WCA); Non-Current Operating Accruals (NCOA).
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 10 May 2022 07:32 |
| Last Modified: | 31 Jul 2023 02:52 |
| URI: | http://repository.untar.ac.id/id/eprint/35129 |
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