Analisis Kemampuan Rasio Leverage dan Informasi Arus Kas dalam Memprediksi Laba Perusahaan yang Akan Datang (Studi pada Perusahaan Go Public yang Terdaftar dalam Jakarta Islamic Index di BEI Periode 2008-2010)
Moh. Rifqi Khairul Umam - S4111012 - Pascasarjana
This study is aimed to test the leverage ratio and cash flow information in predicting future earnings of corporates that went public and listed in the Jakarta Islamic Index (JII) on Indonesia Stock Exchange (BEI) in 2008-2010. The population in this study is corporates that listed in Jakarta Islamic Index (JII) in 2008-2010, and the corporates that became the object of the study amounted to 102 corporates. The type of data used in this study is a form of secondary data, corporate financial statements published in site of Indonesia Stock Exchange (BEI).
The results of this study found that: based on the F test results, it is known that the Long Term Debt to Total Assets (LTD-TA), operating cash flow, investing cash flow and financing cash flow have a significant effect on future earnings simultaneously. Based on the results of the t test was done, it was concluded that the variable Long Term Debt to Total Assets (LTD-TA) has a significant effect on the future earnings, operating cash flow variables has a significant effect on the future earnings, investing cash flow variable has no significant effect on the future earnings, and financing cash flow variable has no significant effect on the future earnings.
Keywords: LEVERAGE RATIO, Long Term Debt to Total Assets (LTD-TA), Operating Cash Flow, Investing Cash Flow, Financing Cash Flow, Future Earnings, Jakarta Islamic Index (JII).