PENGARUH LABA OPERASI, ARUS KAS OPERASI DAN AKRUAL TERHADAP LABA OPERASI MASA DEPAN PERUSAHAAN
Elva Nuraini
Abstract
This research tests the effect of operating income, cash flow from operation and accruals on future operatingincome for a sample of manufacturing company listed in Indonesian Stock Exchange over the period 2006. Populationof this research is all of manufacturing company at Indonesian Stock Exchange. Sampling method uses purposivesampling method. Data analysis technique uses classic assumption test: multicolinierity test, autocorrelation test,heteroscedasticity test, and normality test. Hypothesis test uses multiple regression analysis. The results show that:operating income had significance affects on future operating income; cash flow from operational had significanceaffects on future operating income; accrual had significance affects on future operating income.
Keywords: operating income, cash flow operation, accruals, future operating income
Full Text:PDFRefbacksThere are currently no refbacks.
Alamat Penerbit: Gedung C6 Lantai 2 Jurusan Manajemen, Fakultas Ekonomi, Universitas Negeri Semarang, Kampus Sekaran, Gunungpati, Semarang, Jawa Tengah, Indonesia 50229. Telp./Fax.: 62-24-8508015, Email: jurnal.manajemen.unnes@gmail.com
Posted by bowosukses
on 5:37 AM. Filed under