ANNISA HARINDA PERMATA, 041112078 and Muhammad Madyan, - (2019) Disaggregate earning as a means to predict future cash flows in businesses. Opción, 35 (23). pp. 1590-1604. ISSN 1012-1587

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Abstract

The study aims to investigate disaggregate earning as a means to predict future cash flows in businesses. The method of this research is purposive sampling with linear regression analysis techniques and multiple linear regression analysis using (α = 5%). As a result, earning has a positive and significant effect on the future operating cash flow. In conclusion, total accrual does not affect the future operating cash flow, while disaggregate earning has a significant influence and can improve the predicted results of future operating cash flows.

Item Type:	Article
Uncontrolled Keywords:	Disaggregate, Earning, Cash Flow, Accrual
Subjects:	H Social Sciences H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5001-6182 Business
Divisions:	04. Fakultas Ekonomi dan Bisnis > Manajemen
Creators:	Creators NIM ANNISA HARINDA PERMATA, 041112078 UNSPECIFIED Muhammad Madyan, - NIDN0004017104
Depositing User:	Tn Sugeng Riyanto
Date Deposited:	14 Mar 2022 00:37
Last Modified:	14 Mar 2022 00:37
URI:	http://repository.unair.ac.id/id/eprint/114070
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