Laba, Arus Kas Operasi dan Akrual sebagai Penentu Laba Operasi Masa Depan

Elva Nuraina

Abstract

Penelitian ini menguji dampak dari pendapatan operasional, arus kas operasi dan akrual terhadap laba operasi perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2006-2007. Laba masa depan perusahaan adalah hal yang sangat penting untuk menilai tingkat pengelolaan suatu perusahaan. Variabel-variabel yang dapat digunakan untuk prediksi laba perusahaaan di masa depan penting untuk diketahui karena akan berdampak pada keputusan investasi para investor. Adapun sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2006-2007, yang dipilih dengan menggunakan metode purposive sampling. Hasil regresi berganda menunjukkan bahwa laba operasi, arus kas operasional, serta akrual memiliki pengaruh signifikan terhadap laba operasi masa depan.

 

This research examined the impact of operating income, operating cash flow and accruals on future operating income for a sample of manufacturing company listed in Indonesian Stock Exchange over the period of 2006 to 2007. The Company’s future earnings are very important aspect in determining the company’s stock price. In addition, the prediction of company’s profit in the future is essential to be investigated since it has investment decision impact. Purposive sampling method is applied as sampling technique of this study. The results show that operating income, operating cash flow and accrual have significant influence on the firm future operating income.

Keywords

Operating profit;Operating cash flow;Accrual basis;Future operating profit

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References

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