PENGARUH LABA KOTOR, LABA OPERASIONAL DAN LABA BERSIH DALAM MEMPREDIKSI ARUS KAS DI MASA MENDATANG (STUDI EMPIRIS PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2017-2018)

Authors

  • Sarah Ristia Institut Ilmu Sosial Dan Manajemen STIAMI

Keywords:

Gross Profit, Operating Profit, Net Profit, Cash Flows

Abstract

This study aims to provide empirical evidence on the effect of gross profit, operating profit and net profit in predicting future cash flows. The object of this research is property and real estate sector companies listed on the Indonesia Stock Exchange in 2017-2018. This study uses quantitative research methods approach. The method used in the selection of samples in this study is purposive sampling. The number of samples used in this study were 23 companies in the property and real estate sector. The analysis technique used is multiple linear reqression analysis. The result of this study indicate that partially gross profit, operating profit and net profit have an influence in predicting future cash flows. Simultaneously the variables of gross profit, operating profit and net profit also have an influence of 83,9 % in predicting future cash flows, the remianing 16,1 % is explained by other variables outside the variables in this study.

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Published

2018-03-21

Issue

Vol. 5 No. 1: Februari 2018

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