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ANALISIS KEMAMPUAN ARUS KAS DALAM MEMPREDIKSI DIVIDEN DAN ARUS KAS MASA DEPAN(Studi Empiris Pada Perusahaan Manufaktur di BEI Tahun 20072008)

Hidayat, Anton Arif (2009) ANALISIS KEMAMPUAN ARUS KAS DALAM MEMPREDIKSI DIVIDEN DAN ARUS KAS MASA DEPAN(Studi Empiris Pada Perusahaan Manufaktur di BEI Tahun 20072008). Other thesis, University of Muhammadiyah Malang.

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Abstract

One of the purposes in reporting finance generally is to report information about the prospect of cash flow in order to help investors and creditor in valuing a department’s clear cash flow prospect. The information about cash flow department is surely useful for the reporter user as a base to value the department ability in creating cash and considered as cash, also valuing the department’s needs to use that cash flow. Cash is the most liquid active since it is used to pay credits, change tools, wide facilities, and pay dividend, instead of profits. Therefore, the analysis of income cash and outcome cash flow including the operation source, investment, and the fund is one of the most important investigations because the investor could analyze the ability of cash flow to predict the dividend either the advanced cash flow to never make mistakable investigations. This study is aimed to test the ability of cash flow in predicting the dividend and the advanced cash flow. Besides, it was aimed to prove whether there were some differences or not. This study was based on data of financial report manufacture department of Go Publik period 2007-2008, by using linear regression statistical method then continued by testing f and t. For the purpose of this study, analyzing was also done by using total active deflator factor. The result of the statistical test showed that the cash flow has a tight connection with the advanced cash flow was 21,1% compared with the dividend cash flow was 19%. The other side was found a prove that there was a different in predicting the dividend flow and the advanced flow was 2,1% when the department resulted a positive profit. In short, it can be concluded that if the cash flow could predict the dividend and the advanced cash flow supported by a good growth of the department also the presence of the quite ratio and a well-free cash flow

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics and Business > Department of Accounting (62201)
Depositing User: Anwar Jasin
Date Deposited: 03 May 2012 03:39
Last Modified: 03 May 2012 03:39
URI : http://eprints.umm.ac.id/id/eprint/3990

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