PENGARUH LABA BERSIH DAN KOMPONEN ARUS KAS TERHADAP ARUS KAS MASA DEPAN

Abstract

Cash flow is part of financial statement which inform income and expense transaction of company cash in a period
of accounting. While, the content of cash flow aims to facilitate the investor and creditor on investment and loan
decision. However, factors which greatly affect the increase of cash flow in the next period cannot be recognized.
Therefore, this research aimed to examine the effect of current ratio and component of annual cash flow on the
future cash flow. The research was quantitative. Moreover, the data were secondary in a form of companies’
financial statement of LQ-45 2013-2018. Furthermore, the data collection technique used purposive sampling. In
addition, the data analysis technique used multiple linear regression with SPSS 25. The research result concluded
current ratio as well as funding cash flow did not affect the future cash flow. On the other hand, operational cash
flow had positive effect on the future cash flow. Likewise, investment cash flow had positive effect on the future
cash flow.
Keyword: current, operational, investment, funding