Analisis kemampuan informasi komponen arus kas dan laba dalam memprediksi arus kas di masa depan
DOI:
https://doi.org/10.53088/jadfi.v6i1.2429Keywords:
Future Cash Flow, Operating Cash Flow, Investing Cash Flow, Financing Cash Flow, ProfitAbstract
This study aims to analyze the ability of profit information and cash flow components to predict future cash flows in food and beverage manufacturing companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach, including multiple linear regression. The research sample consisted of 19 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during 2020–2024, with a total of 95 observations, selected using purposive sampling. The data used are secondary data obtained from annual financial reports. The study results indicate that all independent variables, operating cash flow, investment cash flow, financing cash flow, and profit, have a positive and significant effect on future cash flows. The Adjusted R Square value of 0.725 indicates that the independent variables explain 72.5% of the variation in future cash flows. These findings suggest that profit information and all components of cash flow have good predictive ability in estimating a company's future cash flows. This is an important consideration for investors, management, and other relevant parties in economic decision-making.
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Copyright (c) 2026 Yohanista Dua Saru, Henrikus Herdi, Thadeus Fransesco Quelmo Patty, Maria Viviana Nurak Lewar
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