PENGARUH LABA, ARUS KAS OPERASI, DAN INFLASI TERHADAP ARUS KAS OPERASI MASA DEPAN

Abstract

Financial statement is an indicator of companies responsibility on what have been done during certain period. While, the main components of financial statement are income statement and cash flow. However, companies financial statement does not represent the condition of price rises and economy stability. Therefore, there should be inflation additional of its financial statement. This research aimed to examine the effect of profit, operating cash flow and inflation on the future operational cash flow. While, the research was causal. Moreover, the sampling method used non-probability sampling with as the data collection technique purposive sampling. At this point, the sample was based one criteria given. Furthermore, the sample was 42 Property and Real Estate companies which were listed on Indonesia Stock Exchange 2013-2017. In addition, the data analysis technique used multiple regression analysis with SPSS version 23. The research result concluded the profit had positive but insignificant effect on the future operational cash flow. Moreover, operational cash flow had positive effect on the future operational cash flow. On the other hand, inflation had negative effect on the future operational cash flow. In brief, profit, operational cash flow, and inflation had positive effect on the future operational cash flow.
Keywords: Profit, Operational Cash Flow, Inflation, Future Operational Cash Flow