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PENGARUH LABA KOTOR, LABA OPERASI DAN LABA BERSIH TERHADAP PREDIKSI ARUS KAS DI MASA MENDATANG PADA PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI DI BEI TAHUN 2014-2019

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ABSTRACT THE EFFECT OF OF GROSS PROFIT, OPERATING INCOME AND NET INCOME IN PREDICTICT FUTURE CASH FLOWS AT TELECOMMUNICATION SUB SECTOR COMPANIES LISTED ON INDONESIA STOCK EXCHANGE 2014-2019 Written by: Febrine Sondangi Lusia Simbolon NIM: 1732001 This study aims to determine the effect of gross profit, operating income, and net income in predicting future cash flow at telecommunication sub sector companies listed on Indonesia Stock Exchange. This research was conducted to focus on the telecommunications sub-sector companies listed on the Indonesia Stock Exchange period 2014-2019. The sampling method on this research is purposive sampling. Through this sampling method, 5 companies are acquired as sample with 6 years of observation period. Therefore, the sum of this research is 30 units of analysis. This study using descriptive statistical analysis, correlation coefficient analysis, coefficient of determination anlysis, simple regression analysis, and multiple regression analysis in analyzing all data. The data tested in this research by using the partial significance test t, the classic assumption test, and the signficance simulant test F. The results of the research obtained that the gross profit and operating income variables partially do not have a significant effect on predicting the future cash flows while the net income variable indicates that partially has a significant effect on predicting the future cash flows. Thus, the gross profit, operating profit and net income simultaneously show a significant effect in predict the future cash flows. Keyword: Gross Profit, Operating Income, Net Income, Cash Flow, Predicting of Future Cash Flow