KEMAMPUAN INFORMASI KEUANGAN UNTUK MEMPREDIKSI LABA DAN ARUS KAS DI MASA YANG AKAN DATANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Surachyati, Erliza (2013) KEMAMPUAN INFORMASI KEUANGAN UNTUK MEMPREDIKSI LABA DAN ARUS KAS DI MASA YANG AKAN DATANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI). Undergraduate thesis, UNIMED.

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Abstract

Informasi keuangan merupakan informasi yang dapat diandalkan oleh para pemakai laporan keuangan dalam mengevaluasi kinerja perusahaan dan berguna untuk mengambil keputusan ekonomi seperti keputusan investasi dan pemberian kredit serta menjadi informasi yang penting bagi investor untuk mengetahui perkembanganya. tujuan penelitian ini adalah untuk menganalisis kemampuan informasi keuangan yang berupa laba, arus kas, piutang, biaya operasi, dan gross profit margin untuk memprediksi laba dan arus kas dimasa yang akan datang.Populasi pada penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2008, 2009 dan 2010. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI yang dipilih dengan menggunakan metode purposive sampling Berdasarkan kriteria yang telah ditentukan diperoleh jumlah sampel sebanyak 30 perusahaan. Sumber data dalam penelitian adalah data sekunder yang diperoleh dari situs www.idx.co.id dan www.yahoofinance.com. Metode analisis data menggunakan analisis regresi berganda dengan bantuan SPSS 16. Berdasarkan hasil analisis data dapat dikemukakan beberapa kesimpulan sebagai berikut: Hasil uji t menunjukkan bahwa untuk variabel laba mempunyai nilai probabilitas dibawah 0,05 (P < 0,05), artinya variable laba mempunyai pengaruh yang signifikan terhadap laba masa depan. Sedangkan untuk variabel arus kas, piutang, biaya operasi dan Gross profit margin mempunyai nilai probabilitas lebih besar dari 0,05 (p > 0,05), artinya variabel arus kas, piutang, biaya operasi dan Gross profit margin tidak berpengaruh signifikan terhadap laba masa depan.Hasil uji t menunjukkan bahwa untuk variabel arus kas mempunyai nilai probabilitas dibawah 0,05 (P < 0,05), artinya variable arus kas mempunyai pengaruh yang signifikan terhadap arus kas masa depan. Sedangkan untuk variabel laba piutang, biaya operasi dan Gross profit margin mempunyai nilai probabilitas lebih besar dari 0,05 (p > 0,05), artinya variabel laba piutang, biaya operasi dan Gross profit margin tidak berpengaruh signifikan terhadap arus kas masa depan.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorLa Ane, 196212311991031023
Call Number: 657.72 Sur k
Keywords: Laba; Arus kas; Piutang; Biaya operasi; Gross profit margin
Subjects: H Social Sciences > HF Commerce > HF5001 Business > HF5601 Accounting. Bookkeeping
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Fifri Juanda Harahap
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/13439

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