PENGARUH LABA KOTOR, LABA OPERASI DAN LABA BERSIH UNTUK MEMPREDIKSI ARUS KAS MASA DEPAN PADA PERUSAHAAN FOOD & BEVERAGES YANG TERDAFTAR DI BEI PERIODE 2015 – 2017

RUKMALA RISMA NURLITA, RUKMALA RISMA NURLITA (2019) PENGARUH LABA KOTOR, LABA OPERASI DAN LABA BERSIH UNTUK MEMPREDIKSI ARUS KAS MASA DEPAN PADA PERUSAHAAN FOOD & BEVERAGES YANG TERDAFTAR DI BEI PERIODE 2015 – 2017. Bachelor thesis, UNIVERSITAS ISLAM MAJAPAHIT MOJOKERTO.

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Abstract

ABSTRACT Rukmala, Risma Nurlita, 2018. Influence of Gross Profit, Operating Profit and Net Profit to Predict Future Cash Flows in Food & Beverages Companies Listed in the BEI Period 2015-2017. Final project / thesis, Accounting Department, Faculty of Economics, Majapahit Islamic University (UNIM). Advisor I : Tatas Ridho Nugroho, S.P., M.Pd Advisor II : Nur Ainiyah SE., M.Akt This study examines the effect of gross profit ,operating income, and net income in predicting future cash flow. The purpose of this study is to examine and analyze whether there is influence between gross profit, operating income, and net income in predicting future cash flow. The data used are the financial statements of food & beverages sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2017. The number of samples in the study were 30 samples selected using purposive sampling method. This study uses a type of associative approach that is causal.The analytical technique used in this study is multiple linear regression.The results of this study indicate that gross profit does not have a significant and positive effect in predicting future cash flows with a significance value of 0.496 > 0.05 or tcount 0.691 < ttable 2.05553. Operating profit has a significant and positive effect in predicting future cash flows with a significance value of 0.001 < 0.05 or tcount 3.635 > ttable 2.05553. Net income does not have a significant and positive effect in predicting future cash flows with a significance value of 0.355 > 0.05 or tcount 0.942 <ttable 2.05553. However, simultaneously gross profit, operating profit and net income have the ability to predict future cash flows. Keywords : gross profit, operating profit, net earnings and future cash flows.

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