Nilai Relevansi Laba dan Aliran Kas (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2001-2009)
This study provides information on predictive ability of annual earnings and cash flow from operation numbers. We obtained a sample of 44 BEI listed companies and 352 observation, year-end firms from 2001 to 2009. We find that both cashflows and earnings numbers have substantially predictive ability...
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| Format: | Article |
| Language: | English |
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Maranatha Christian University
2012-01-01
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| Series: | Jurnal Akuntansi |
| Online Access: | https://journal.maranatha.edu/index.php/jam/article/view/357 |
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| author | Joni . |
| author_facet | Joni . |
| author_sort | Joni . |
| collection | DOAJ |
| description | This study provides information on predictive ability of annual earnings and cash flow from operation numbers. We obtained a sample of 44 BEI listed companies and 352 observation, year-end firms from 2001 to 2009. We find that both cashflows and earnings numbers have substantially predictive ability for future cashflows. Furthermore, this study documents that earnings numbers have more predictive ability for future cashflows than cashflows and the result are robust.
Keywords: Earnings, Cashflows, Earnings and Cashflows Prediction. |
| format | Article |
| id | doaj-art-f587972d44ac4126bfb596eef98fd99d |
| institution | OA Journals |
| issn | 2085-8698 2598-4977 |
| language | English |
| publishDate | 2012-01-01 |
| publisher | Maranatha Christian University |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj-art-f587972d44ac4126bfb596eef98fd99d2025-08-20T02:17:13ZengMaranatha Christian UniversityJurnal Akuntansi2085-86982598-49772012-01-013110.28932/jam.v3i1.357357Nilai Relevansi Laba dan Aliran Kas (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2001-2009)Joni .This study provides information on predictive ability of annual earnings and cash flow from operation numbers. We obtained a sample of 44 BEI listed companies and 352 observation, year-end firms from 2001 to 2009. We find that both cashflows and earnings numbers have substantially predictive ability for future cashflows. Furthermore, this study documents that earnings numbers have more predictive ability for future cashflows than cashflows and the result are robust. Keywords: Earnings, Cashflows, Earnings and Cashflows Prediction.https://journal.maranatha.edu/index.php/jam/article/view/357 |
| spellingShingle | Joni . Nilai Relevansi Laba dan Aliran Kas (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2001-2009) Jurnal Akuntansi |
| title | Nilai Relevansi Laba dan Aliran Kas (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2001-2009) |
| title_full | Nilai Relevansi Laba dan Aliran Kas (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2001-2009) |
| title_fullStr | Nilai Relevansi Laba dan Aliran Kas (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2001-2009) |
| title_full_unstemmed | Nilai Relevansi Laba dan Aliran Kas (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2001-2009) |
| title_short | Nilai Relevansi Laba dan Aliran Kas (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2001-2009) |
| title_sort | nilai relevansi laba dan aliran kas studi empiris pada perusahaan manufaktur di bursa efek indonesia periode 2001 2009 |
| url | https://journal.maranatha.edu/index.php/jam/article/view/357 |
| work_keys_str_mv | AT joni nilairelevansilabadanalirankasstudiempirispadaperusahaanmanufakturdibursaefekindonesiaperiode20012009 |