PENGARUH LABA KOTOR, LABA OPERASI DAN LABA BERSIH DALAM MEMPREDIKSI ARUS KAS PADA MASA MENDATANG (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR 2014-2018 DI BURSA EFEK INDONESIA)

Abstrak

    The purpose of this study is to determine the effect of Gross Profit, operating profit and net income on cash flows both simultaneously and partially. The sampling technique in this study used the Purposive sampling method, so that12 samples of manufacturing companies were obtained. The data collection method used is data in the form of financial statements and annual reports obtained from www.idx.co.id. The data analysis technique used is multiple linear regression with the JASP 0.9.2.0 Universiteit-Van-Amsterdam application.

    The results of this study prove that (1) there is a significant effect on the variabe gross profiy, operating profit and profit on cash flows in manufacturing companies listed on the Indonesia Stock Exchange, as evidenced by the value of  Fcount (152,596)> Ftable (2,77). (2) the results of the study also prove that there is a significant influence between the gross profit variable on cash flows as evidenced by the value of tcount (3.680)> t table (2,00172). (3) the results of the study show that there is no significant effect between the operating profit variable on cash flows as evidenced by the value of tcount (-1,789) < t table (2,00172). (4) the results of the study show that there is a significant effect between net income to cash flows as evidenced by the value of tcount (3,745) > t table (2,00172).