KEMAMPUAN PREDIKTIF EARNINGS DAN ARUS KAS DALAM MEMPREDIKSI ARUS KAS MASA DEPAN




Simposium Nasiona Akuntansi 9 Padang
Padang, 23-26 Agustus 2006

KEMAMPUAN PREDIKTIF EARNINGS DAN ARUS KAS DALAM MEMPREDIKSI ARUS KAS MASA DEPAN

Yolanda Dahler
Rahmat Febrianto
Universitas Andalas

Abstrak

The objective of this study is to investigate whether earnings or operating cash flows have more predictive ability to predict future operating cash flows between firms reporting positive profit and firms reporting negative profit. Although prior study indicates a strengthening relationship between earnings and future operating cash flows for both firms reporting profits and losses, while relationship between current and future operating cash flows is neither increasing nor decreasing, our result indicates that both earnings and cash flows have ability to predict future operating cash flow for firms reporting positive profit. On the other hand, for firms reporting negative profit, earnings are not significant to predict future operating cash flows while current operating cash flows still have ability to predict future operating cash flows.

Key Words: earnings, current operating cash flows, future operating cash flows, firms reporting positive profit, firms reporting negative profit.

1.1. Latar Belakang

Keputusan-keputusan ekonomi yang akan diambil oleh para pemakai laporan keuangan membutuhkan evaluasi terlebih dahulu atas kemampuan perusahaan dalam menghasilkan laba (kas atau setara kas), serta kepastian dari hasil tersebut. Para pemakai laporan keuangan dapat mengevaluasi kemampuan perusahaan dalam menghasilkan kas (dan setara kas) dengan lebih baik jika mereka mendapatkan informasi yang difokuskan pada posisi keuangan, laba, perubahan posisi keuangan dan laporan arus kas perusahaan.

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