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KEMAMPUAN LABA DAN ARUS KAS DALAM MEMPREDIKSI LABA DAN ARUS KAS MASA DEPAN (Studi Empiris pada Perusahaan Manufaktur Consumer Goods yang terdaftar di Bursa Efek Indonesia)

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ABSTRACT By: Nalom John Moris Coal This study aimed to test the ability of earnings and cash flow and eamings in predicting fuhre cash flows to the manufacturing companies tbat produce consumer goods thit are listed on the Stock Exchange in the period 200'l -2010 ' Thesrudywasconductedusingdescriptivemethods,namelythedataobtained by collecting, zrrralying, presenting thi data and provide.a clear enough picture of the ofiject ,ndei'stuai. fni aat, obtained and analyzed using the classical ass,mption t-est, muttrpte linear regression analysis, partial and multiple conelation .ana!si1' .riyrit oirn.-,qu.J"*ot, and hypothesis testing for making a conclusion Data collection techniquis that do that is tbrough the financial statement data consumer goods manufacturing company located in the Capital Market Reference Center' Theresultsofstatisticaltestsonthefirsttestshowedthatpredictorsof earningsandcashflowhasagoodabilityinpredictingfu-tureearnings,especiallyfor the coiing year in which the imallest mean square error found in 2008 in the amount of *3Zljie,ll4 (in millions) compared to the vear ( 2009) and (2010) amounting^ to li3 5Og dSA ZAZ rcl 273 878 324 and (in millions) aod the coefficient of deternrination (R ^ 2) years (2008; 2009; 2010) is (981 'o/o' 93 '7oA, 93 0% ) While p*laf v (erct pt"aicioil show that better predictors of eamings in predicting future ;;;gt tfr* .utt flow predictor in predicting future earnings The value of r on the f."ai"ion of eamings (2b08; 2009; 2b10) is (gg 3%,96.5%,95 5%)'Fot the second iest is known that tie eamings and cash flow has a good ability in predicting future cash flows, especially for the coming year in which the smallest value for the mean .qu." ".tot in the -y"a, 2008 amounting to 49,655,858,032 in 2009 and 2010 "o.p-"d wlth 50,42i,104,685 for and 449 979 268 318 andR^2 value for ttre year fioo'e, zooe, 2010) at isl su,,sl tN,89.9%). While the partial cash flow shows that the p."dicto, is better in predicting cash flow predictor- than income rn predicting future cash flows. The value of r on the predrctors of cash flows (2008; 2009; 20I0) is (96 .7%o,96 .8o/o, 93 .8o/o)