scholarly journals Prediksi Arus Kas Masa Depan Melalui Persistensi Laba Dan Komponen Akrual

2018 ◽  
Vol 3 (1) ◽  
pp. 49
Author(s):  
Muhamad Safiq ◽  
Andi Ina Yustina ◽  
Karinna Firdiastella
Keyword(s):  
Hypothesis Testing ◽  
Stock Exchange ◽  
Cash Flows ◽  
Analysis Tool ◽  
Manufacturing Companies ◽  
The Future ◽  
Alternative Test ◽  
Future Cash Flows

<p>This study aims to develop the beliefs and components of accruals related to the components that<br />exist, at the same time in the Indonesia Stock Exchange (BEI). The data used in this research is panel<br />data, from 2011 until 2015 with the number of companies as much as 58 manufacturing companies,<br />totality of data in this industry as much as 290 data. Hypothesis testing in this research using OLS<br />approach with analysis tool. Eviews 9. As for, the results of this study indicate that the persistence of<br />positive spiders on the future, but the relevant accrual components that arise during this time. .<br />Meanwhile, simultaneous does not reflect future cash futures. An alternative test resulted in a positive<br />relationship to future cash flows, where responsibility would not happen to the future. Here,<br />diseminahkan, donated by positive to the future.</p>

Pengaruh Diversitas Dewan Komisaris dan Dewan Direksi Terhadap Kinerja Perusahaan (Studi Empiris: Perusahaan Manufaktur Di BEI Periode 2014-2018)

2021 ◽  
Vol 16 (1) ◽  
pp. 68-79
Author(s):  
LILIS GUSTIANA ◽  
Yeasy Darmayanti ◽  
Meihendri Meihendri
Keyword(s):  
Hypothesis Testing ◽  
Board Of Directors ◽  
Sampling Method ◽  
Stock Exchange ◽  
Educational Background ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Educational Backgrounds ◽  
Age Diversity ◽  
The Board Of Directors

This study aims to determine the effect of board of commissioners and board of directors diversity on company performance in manufacturing companies listed on the Indonesia Stock Excharge for the  2014-2018 period.  By using purposive sampling method, obtained 45 samples of manufacturing companies listed on the Indonesia Stock Exchange. Based on the results of hypothesis testing, it was found that the age diversity of the board of commissioners had no significant effect on company performance; the diversity of board of  commissioners educational  background had no significant effect on company performance, the diversity of board of commissioners tenure had a significant effect on company performance. While the diversity of board of directors age had a significant effect on company performance, diversity the of educational backgrounds of the board of directors does not have a significant effect on company performance, and the diversity of tenure of the board of directors does not have a significant effect on company performance.  Keywords : Company Performance, Age, Education, Tenure, Board Of Commissioners Board Of Directors.

scholarly journals Kemampuan Laba dan Arus Kas Operasi dalam Memprediksi Laba dan Arus Kas Masa Depan

2018 ◽  
pp. 80
Author(s):  
Frans AP Dromexs Lumbantoruan ◽  
I Gusti Ngurah Agung Suaryana
Keyword(s):  
Cash Flow ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Flow Property ◽  
Multiple Linear Regression Analysis ◽  
Cash Flows ◽  
Future Earnings ◽  
Analysis Technique ◽  
Operating Cash Flow ◽  
Future Cash Flows

This study aims to determine the ability of earnings and operating cash flows in predicting earnings and future cash flows. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange. The samples used by 20 companies with 40 observations. The sampling was done by nonprobability samplingmethod with purposive samplingtechnique. The analysis technique used is multiple linear regression analysis. Based on the result of the analysis, earnings influences in predicting future earnings. Likewise, earnings and operating cash flow have an effect in predicting future cash flows. However, operating cash flow is not influential in predicting future earnings. Keywords: profitability, cash flow, property

scholarly journals KEMAMPULABAAN PERUSAHAAN BERDASARKAN EFISIENSI MODAL KERJA, PERTUMBUHAN PENJUALAN, DAN UKURAN PADA PERUSAHAAN "MAKANAN DAN MINUMAN"

2020 ◽  
Vol 22 (01) ◽  
pp. 11
Author(s):  
Estuti Fitri Hartini ◽  
Sopiyatul Badriyah
Keyword(s):  
Hypothesis Testing ◽  
Influencing Factor ◽  
Research Data ◽  
Company Size ◽  
Analysis Tool ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Working Capital ◽  
Food And Beverage ◽  
Capital Efficiency

The Profitability of food and beverage manufacturing companies is suspected to be due to the influence of efficiency of working capital, sales growth, even company size. Proof of this need to be carried out research which is the objective in analyzing profitability that is influenced by the efficiency of working capital and growth of sales, as well as company size in the Indonesian food and beverage sub-sector manufacturing companies in the 2015-2017 period. The research data was taken from www.idx.co.id as many as 15 companies as a sample of 21 populations. A causal study with a quantitative approach, multiple regression as an analysis tool, t-test as hypothesis testing. Explanation of results, the efficiency of working capital as a factor influencing profitability; sales growth is not as affecting profitability; company size is not an influencing factor of profitability.Keywords: Profitability, working capital efficiency, sales growth, and company size. ABSTRAKKemampulabaan perusahaan manufaktur makanan dan minuman diduga atas pengaruh efisiensi dari modal kerja, pertumbuhan penjualan, bahkan ukuran perusahaan perusahaan. Pembuktian hal tersebut perlu dilakukan penelitian yang merupakan tujuan dalam menganalisis kemampulabaan yang dipengaruhi efisiensi dari modal kerja dan pertumbuhan dari penjualan, serta ukuran perusahaan pada perusahaan manufaktur sub sector makanan dan minuman Indonesia periode 2015-2017. Data penelitian diambil dari www.idx.co.id sebanyak 15 perusahaan sebagai sampel dari 21 populasi. Merupakan penelitian kausal dengan pendekatan kuantiatif, regresi berganda sebagai alat analisis, uji t sebagi pengujian hipotesis. Penjelasan hasil, efisiensi dari modal kerja sebagai faktor pemberi pengaruh atas kemampulabaan; pertumbuhan penjualan tidak sebagai yang mempengaruhi profitabilitas; ukuran perusahaan bukan merupakan faktor pengaruh dari profitabilitas.Kata kunci: Kemampulabaan, efisiensi dari modal kerja, dan pertumbuhan penjualan, serta ukuran perusahaan.

scholarly journals The Influence of Future Cash Flow Predictions on Profits in Companies Listed on the Indonesia Stock Exchange

2021 ◽  
pp. 026-033
Author(s):  
Titik Purwanti
Keyword(s):  
Cash Flow ◽  
Stock Exchange ◽  
Cash Flows ◽  
Net Income ◽  
Purposive Sampling ◽  
Future Cash Flow ◽  
Operating Profit ◽  
Food And Beverage ◽  
Future Cash Flows

This research was conducted to determine the effect of future cash flow predictions on profits (gross profit, operating profit, and net income) in food and beverage companies listed on the Indonesia Stock Exchange. The method used in this research used purposive sampling with a population of food and beverage companies listed on the Indonesia Stock Exchange for the period 2016-2018. The samples in this research were 19 companies. The results obtained indicate that the operating profit variable has a partial effect on future cash flows, while the net income variable and the gross profit variable do not partially affect future cash flows. Simultaneously, gross profit, operating profit and net income have an effect on future cash flows.

scholarly journals FINANCIAL STATEMENT FRAUD DETECTION USING PERSPECTIVE OF FRAUD TRIANGLE ADOPTED BY SAS NO. 99

2016 ◽  
Vol 1 (2) ◽  
pp. 317 ◽  
Author(s):  
Shabrina Prasmaulida
Keyword(s):  
Financial Reporting ◽  
Financial Stability ◽  
Stock Exchange ◽  
Cash Flows ◽  
External Pressure ◽  
Financial Statement ◽  
Fraud Triangle ◽  
Manufacturing Companies ◽  
Financial Statement Fraud ◽  
Financial Need

Financial statements generally aim to provide information about the company’s financial position, performance, and cash flows to the interested parties. The motivation to gain trust from the users, especially investors, shareholders and creditors, leads someone to commit fraud in the financial reporting. This study aims to detect and predict financial statement fraud based on the perspective of fraud triangle adopted by SAS No. 99. The dependent variable in this study is financial statement fraud which is proxied by earnings management, while the independent variables in this study are financial stability pressure, personal financial need, ineffective monitoring, effective monitoring, external pressure, and financial targets.Population of this research is manufacturing companies listed in Indonesia Stock Exchange period 2012 - 2014. Samples are selected using purposive sampling method and obtained 150 companies out of a total population of 162 companies. The results show that financial stability pressure and external pressurehave significant positive effect on financial statement fraud. Meanwhile, personal financial need, ineffective monitoring, effective monitoring, and financial targets do not have significant effect on financial statement fraud.

scholarly journals Faktor-Faktor Yang Mempengaruhi Corporate Social Disclosure Pada Perusahaan Manufaktur Di London Stock Exchange

2020 ◽  
Vol 3 (1) ◽  
pp. 30
Author(s):  
Siti Markhamah ◽  
Indah Fajarini Sri Wahyuningrum
Keyword(s):  
Stock Exchange ◽  
Analysis Tool ◽  
Manufacturing Companies ◽  
Firm Age ◽  
London Stock Exchange ◽  
Corporate Social Disclosure ◽  
Negative Effect ◽  
And Gender ◽  
Corporate Social ◽  
Social Disclosure

The purpose of this study was to analyze the influence of firm age, leverage, profitability, liquidity, and gender on corporate social disclosure. Corporate social disclosure is measured using content analysis methods based on GRI Standards 2016. This research is based on a quantitative method using multiple linier regression analysis. The population of this study is manufacturing companies listed on London Stock Exchange in 2015-2017. The data analysis tool used is the IBM SPSS 21 program. The conclusion of this study is that leverage variable has a significant negative effect on corporate social disclosure, while firm age, profitability, liquidity, and gender variables have no significant effect on corporate social disclosure. The results showed that leverage has a negative and significant effect on corporate social disclosure. Firm age, profitability, liquidity, and gender have not a significant effect on corporate social disclosure.

scholarly journals INTEGRATED REPORTING DISCLOSURE, BUSINESS COMPLEXITY AND FIRM VALUE

2020 ◽  
Vol 12 (1) ◽  
pp. 1-6
Author(s):  
Seful Komar ◽  
Nurmala Ahmar ◽  
Dwi Prastowo Darminto
Keyword(s):  
Firm Value ◽  
Information Disclosure ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Tool ◽  
Manufacturing Companies ◽  
Integrated Reporting ◽  
Relationship Of ◽  
Business Complexity

This study empirically investigates the effect of disclosure elements of integrated reporting on firm value. Business complexity is used as a moderating variable in the effect of integrated reporting on firm value. A total of 189 samples of manufacturing companies registered on the Indonesia Stock Exchange in 2015-2017 met the criteria using the purposive sampling method. A multiple linear regression analysis using SEM-PLS program is employed as a data analysis tool. The results showed that integrated reporting has significant effect on firm value. Business complexity moderates the relationship of disclosure integrated reporting to firm value. The better quality of information disclosure from element of integrated reporting increases investor confidence thereby increasing firm value.

scholarly journals Foreign Monitoring and Predictability of Future Cash Flow

2019 ◽  
Vol 11 (18) ◽  
pp. 4832
Author(s):  
Jaehong Lee ◽  
Eunsoo Kim
Keyword(s):  
Cash Flow ◽  
Stock Exchange ◽  
Predictive Ability ◽  
Financial Statements ◽  
Cash Flows ◽  
Foreign Investors ◽  
Future Cash Flow ◽  
Flow Components ◽  
Future Cash Flows

A company’s sustainability is generally determined by whether it is able to create a positive long-term cash flow. This paper investigates whether the predictive ability of cash flows and earnings in forecasting future cash flows differs depending on the foreign investors’ ownership. Based on firms listed in the Korea Stock Exchange market from 2000 to 2017, we find that earnings and cash flow components of financial statements enhance the predictability of future cash flow in the Korean stock market. Conversely, foreign investors showed a tendency to decide on investments based on operating cash flow instead of earnings when predicting future cash flow. These findings indicate that reliability towards earnings may fall since foreign investors’ concerns are on the prospects of earnings management. These results were strengthened by the addition of several more analyses including cluster analyses, consideration of information asymmetry and the chaebol governance.

scholarly journals PENGARUH INFLASI DAN LEVERAGE TERHADAP PROFITABILITAS DAN RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

2018 ◽  
pp. 615 ◽  
Author(s):  
I Gede Putra Adyatmika ◽  
I Gusti Bagus Wiksuana
Keyword(s):  
Path Analysis ◽  
Hypothesis Testing ◽  
Significant Influence ◽  
Random Sampling ◽  
Stock Return ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Manufacturing Companies ◽  
Analysis Method

The purpose of this study is to determine the effect of Inflation and Leverage on Profitability and Stock Return as well as knowing the ability of Profitability in mediating the influence of Inflation and Leverage to Stock Return at manufacturing companies in Indonesiai Stock Exchange. This research uses stocks of manufacturing sector companies as the object of research. The sampling of the research was conducted by proportional random sampling method and the number of samples of this study were 31 companies obtained from the Indonesia Stock Exchange website from 2012 until 2016. Hypothesis testing is done by path analysis method with the help of SPSS program. The results of the study found that (1) Inflation has a negative and significant effect on the Stock Return, (2) Leverage has a negative and significant effect on Stock Return, (3) Profitability has a positive and significant effect on Stock Return, (4) Inflation has negative and insignificant influence on Profitability, (5) Leverage has a negative and significant influence on Profitability, (6) Profitability is not able to mediate the influence of Inflation on Stock Return, (7) Profitability able to mediate the influence of Leverage on Stock Return.

A theoretical analysis of the matching of assets to liabilities

1984 ◽  
Vol 111 (2) ◽  
pp. 375-402 ◽  
Author(s):  
A. J. Wise
Keyword(s):  
Theoretical Analysis ◽  
Mathematical Analysis ◽  
Cash Flows ◽  
Insurance Contract ◽  
Pension Scheme ◽  
The Future ◽  
The Subject ◽  
The Given ◽  
Future Cash Flows

1.1. This paper is supplementary to another by the same author on the subject of matching. It describes the mathematical analysis of the following problem.1.2. We are given:1. a pattern of expected future cash flows under a pension scheme or insurance contract;2. a set of investments available for purchase; and3. a model of the future behaviour of investment conditions.What set or sets of available investments would provide the best match against the given liabilities in order to minimize any likely surplus or deficiency on completion of the liability cash flows?

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