Analisis Pengaruh Informasi Arus Kas Terhadap Peningkatan Laba (Studi Kasus Pada Perusahaan Manufaktur Di Bursa Efek Indonesia)

Abstract

Consolidated cash flow is a useful reports for managers, investors, creditors and other users where the report can give a company's cash flows in accordance with the classification of activities. Consolidated cash flow needs to be analyzed to assess the ability of companies to generate cash so that trust creditors, investors and other business partners can still be maintained by the company. Companies with excess cash flow will have better performance than other firms because they can take advantage of various opportunities that may not be acquired by other companies. The objective of research in writing this essay is to determine whether there is influence between cash flow information that consists of operating cash flow, cash flow investing and financing cash flow to increase in profits around the date of publication of financial statements. Samples were manufacturing companies with a total sample of 34 companies. The analytical tool used was multiple linear regression analysis .The results of this study showed that based on hypothesis testing simultaneously Fcount = 65.213> Ftable (2.92) and the p-value (0.000) from ttable and the p-value was ( 0.05). Keywords: Cash Flow Information, Earnings