PENGARUH LABA DAN PENJUALAN TERHADAP PREDIKSI ARUS KAS

Abstract

This research aimed to examine and analyze the effect of profit and sales on cash flow growth. Profit and sales were the independent variables. Meanwhile, cash flow growth was the dependent variable. The research was quantitative. The population was all go public companies that were listed on Indonesia Stock Exchange (IDX). The companies included Property and Real Estate companies that were listed on IDX from 2017-up to 2020. Moreover, the data collection technique used purposive sampling. In line with that, there were 59 companies with 99 observations as the research sample. Furthermore, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution) 26. The research result concluded as follows: (a) Profit had a positive effect on predicting cash flow, and (b) Sales had a positive effect on predicting cash flow. It meant, with a R square of 0.292 or 29.2% independent variables had affected dependent variable. Meanwhile, for the rest of 70.8% it was affected by other variables.