The Comparison Of Accuracy Permanent Farnings, Aggregate Eranings And Operational Cash Flow to Predict Future Operational Cash Flow  

Oleh:

Evana, Einde ; Thiono, Silvia

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Investasi vol. 10 no. 1 (Jan. 2009), page 1-15.
Topik: permanent earnings

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA73.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The goal of research is to compare the accuracy of three prediction models which are permanent earnings, aggregate earnings and operattional cash flow in prediction future operational cash flow. Thehypotheses which are proposed in this research are H1: operational cash flow is more accurate than aggregate earnings in prediction future operational cash flow and H2: operational cash flow is more accurate than aggregate earnings in prediction future operational cash flow. The researcher uses test instruments panel data regression to make efficient regresion panel data model. The samples in this research are 29 companies from 148 manufactory companies which are registrant in Indonesia Stock Exchange. The dependent variable is operational cash flow, whereas independent variables are permanent earnings, aggregate earnings and operational cash flow. The accuracy comparison of prediction model is done by comparing the value of prediction error by using absolute percentage error (APE). The result of test by using Wilcoxon Sined Rank Test with real rate 5% prove that permanent earnings is not different from the accuracy with aggregate earnings in prediction future operational cash flow. Empiricial evidence also shows that operational cash flow is more accurate than aggregate earnings in prediction future operational cash flow.

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