Kemampuan Komponen Arus Kas untuk Memprediksi Dividen Masa Depan

Reni Farwitawati

Sari


Cash flow statement is a report that provides information about the company's cash
receipts and payments during a certain period. The report is useful to the ability of a
company to obtain a net cash inflows in the future, estimating the company's ability to pay
debt and dividends, to evaluate the company's need for external financing, equalize the
difference between net income reported in the cash and non-cash from investing activities
and financing during the period. Cash flow statement explains changes in cash a company
during the period. When companies invest in short-term investments are highly liquid, the
report describes the changes during the period in terms of cash and equivalents. The
research looked at the components of cash flow ability to predict future dividends. The
results showed operating cash inflows and outflows surgery can predict future cash flows


Teks Lengkap:

PDF

Referensi


Adelegan, Olantundum J.2003. An Emprical Analysis of the Relationship between Cash

Flows and Dividend Changes in Nigeria. R&D Management 15:35-49.

Anoraga.2003. Pengertian dari Devide. Skripsi. Padang : Universitas Bung Hatta.

Badan Pengawasan Pasar Modal. Penerbitan Peraturan Bapepam dan Penjelasn Kasus

Pelanggaran dibidang Pasar Modal. http:// www.bapepam.go.id/news/maret 2000.

Januari 2005

Bart, Mary E., Donald P. Cram, dan Karen K Nelson. 2001. Accruals and thePredicition of

future Cash Flows. The Accountung Rreview. Vol 76:27-57.

Drtina, Ralph E. Dan James A. Largy III. 1985. Pitfalls in Calculating Cash Flow from

Operations. The Accounting Review. Vol LX : 314-326.

Erliza. 2003. Pengertian Laporan Arus Kas dan Tujuan Laporan Arus Kas.Skripsi. Padang,

Universitas Putra Indonesia

Efendri. 1993. Faktor-Faktor yang Dipertimbangkan dalam Kebijakan Pembayaran

Deviden oleh Perusahaan-perusahaan Go Publik di Indonesia. Tesis. Yogyakarta:

Universitas Gajah Mada.

Emory, C.W., dan D.R. Cooper. Business Research Methods. Homewood, IL : Irwin, 1991.

Fairfild, P.M., R.J. Sweeney, dan T.L. Yohn. 1996. Accounting Classification and the

Predictive Concent of Earnings. The Accounting Review. Vol 71 (3): 337-355.

Financial Accounting Standar Bord. 1978. Statements of financial Accounting Concept.

Connecticut: John Willey and Sons Inc.

Green, William H. 2000 Econometric Anlysis. New York: Prentice Hall International Inc.

Gujarati, Damodar N. 2003. Basic Economitrics. Singapore: McGraw Hill.

Harnanto. 2003. Tentang Konsep Deviden Skripsi. Padang : Universitas Bung Hatta.

Haryadi, Bambang. 2002. Analisis Kemampuan Prediksi Laporan Arus Kas Operasi

Metode Langsung dan Tidak Langsung. Tesis. Yogyakarta: Universitas Gajah

Mada

Parawiyati dan Zaki Baridwan. 1998. Kemampuan Laba dan Arus Kas dalam

Memprediksikan Laba dan Arus Kas Perusahaan Go Publik di Indonesia. Journal

Riset Akuntansi Indonesia. Vol1: 1-11.

Purwati, Dewi, ipung. 2010. Perbandingan Keakuratan Model Arus Kas Metode Langsung

dan Tidak Langsung Dalam Memprediksi Arus Kas dan Deviden Masa Depan.

Tesis Semarang : Universitas Semarang.

Wolk Harry I., Michael G. Tearney, dan James L Dodd. 2001. Accounting Theory: A

Conceptual and Institutional Approach. Cincianti: South Western Publishing Co.

Susanto. 2006. Pengertian Dividen. Skripsi. Padang: Universitas Bung Hatta.

Warsini. 2003. Kebijakan dari deviden. Skripsi. Pasang: Universitas Bung Hatta.

Widyantoro, Styawan. 1995. Analisis Beberapa Faktor yang berpengaruh terhadap

Kebijakan Deviden pada Badan Usaha Milik Negara Bentuk Perseroan. Tesis.

Yogyakarta: Universitas Gajah Mada.

BEI.2011 Laporan audit tahunan 2009-2011 dari http://wwwBEI.co.id.




DOI: https://doi.org/10.31869/me.v1i2.241

Article Metrics

Sari view : 134 times
PDF - 224 times

Refbacks

  • Saat ini tidak ada refbacks.


##submission.copyrightStatement##

INDEXING BY :

 

 Kunjung Saat Ini   Web
Analytics Made Easy - StatCounter 

 This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.