CD Skripsi
Pengaruh Kemampuan Prediksi Laba Agregat Dan Laba Disagregat Terhadap Arus Kas Masa Depan Dengan Size Dan Growth Sebagai Variabel Moderasi(Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2014)
The aims of this research is to examine (1) the effect of predictive ability aggregate earnings and disaggregate earning on future cash flows with size as moderating variables, (2) the effect of predictive ability aggregate earnings and disaggregate earning on future cash flows with growth as moderating variables. This research used descriptive method with comparative study to samples. The population is manufacturing companies listed in IDX due year 2011-2014, with sample that taken with purposive samplingare. The data used are secondary data. The analytical method used in this study is multiple regression with SPSS program (Statistical Product and Service Solution) Versi 20. Based on the analysis, the conclusions of this research are aggregate earnings and disaggregate Earning has a significant effect on future cash flows with direct and indirect relation. The predictive ability of disaggregate earnings is good then aggregate earnings which each adjusted R2 are 67,9% and 68,1%. The predictive ability of aggregate earnings increase when moderate by size and growth which each adjusted R2 are 80,3% and 77,2%. The predictive ability of disaggregate earnings increase when moderate by size and growth which each adjusted R2 are 2 80,4% and 81,6%.
Keywords: aggregate earnings, disaggregate earning, size, growth
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