Analisis Perbedaan Kemampuan Komponen Arus Kas Operasi Utama dan Bukan Utama dalam Memprediksi Arus Kas Masa Depan

Abstract

The objective of this research is to know whether cash flow components ( core and non-core cash flows) have different ability to predict future cash flows. Decomposes cash flows from operations into core and non-core cash flow components are relate with the presentation and format of operating net income. Data used in this study are available from Pojok BEJ. Research periods starting from 1999 to 2003. Statistic methods used were single linier regression and multiple liner regression to test the hypothesis. Results of this research find that (1) core and non-core cash flow components have different ability to predict future cash flow. which core cash flow components have higher ability than non­core flow components and (2) with including accrual components will enhance cash flows prediction model to predict future cash flows. Keywords : Cash Flows, Accruals, Cash Flow Prediction, Core Cmh Flows, Non-Core Cash Flows.