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Journal articles on the topic 'The net cash flow'

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Published: 30 May 2022

Last updated: 31 July 2025

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1

Pangestu, Miranti. "Analisis Kemampuan Informasi Laba dan Arus Kas dalam Memprediksi Arus Kas Masa Depan." Berkala Akuntansi dan Keuangan Indonesia 5, no. 2 (2020): 132. http://dx.doi.org/10.20473/baki.v5i2.21400.

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The purpose of this study is to examine whether earnings information or cash flow information can predict future cash flows in service companies in Indonesia. The sample determined in this study, using the purposive sampling method, produced 145 companies listed on the Indonesian Stock Exchange in 2015-2017, with a total of 435 observations. In this study, multiple regression analysis techniques are used. The results shown by the t-test are partially significant net income. In this case, net income is a predictor of future cash flows. Whereas cash flow information namely operating cash flow, i

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Scott, Michael. "Small company economics–net present value versus net cash flow." APPEA Journal 51, no. 1 (2011): 369. http://dx.doi.org/10.1071/aj10023.

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This paper is primarily written for the benefit of the small company that survives hand-to-mouth on a day-to-day basis. Personnel working in large profitable oil companies that spin off lots of positive cash flow may have difficulty empathising with the example. Net present value is a commonly accepted method of project valuation. Globally, projects are valued, ranked, justified, bought and sold using this technique. For all companies, however, cash is considered to be king. Cash funds exploration activities and corporate costs and allows companies to continue trading without returning to shar

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Aisyah, Rina Nur, Reina Damayanti, and Emma Lilianti. "PENGARUH LABA BERSIH DAN ARUS KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA." Journal of Management : Small and Medium Enterprises (SMEs) 16, no. 3 (2023): 531–39. http://dx.doi.org/10.35508/jom.v16i3.7791.

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This study aims to determine the effect of Net Profit, Operating Cash Flow (AKO), Investing Cash Flow (AKI), and Financing Cash Flow (AKP) on Stock Prices of the chemical sector listed on the BEI for the 2016-2020 period with a population of 12 companies and 45 samples for 5 years. The data analysis in this study is a statistical analysis by collecting data through the data testing stage, namely: Normality Test, Multicollinearity Test, Heteroscedasticity, Auto-correlation Test, Regression Analysis Method, and Hypothesis Testing Test (partial and simultaneous) using the SPSS 25 software. The re

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Patel, Sujata. "Effect of Cash Flow Statement on Profitability of Nepalese Commercial Banks." Nepalese Journal of Finance 11, no. 4 (2024): 203–20. https://doi.org/10.3126/njf.v11i4.79777.

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The study examines the effect of cash flow statement on the profitability of Nepalese commercial banks. Return on assets and net interest margin are selected as the dependent variables. The selected independent variables are share capital, cash flow from operating activities, cash flow from financing activities, cash flow from investing activities, reserve and cash and cash balance. The study is based on secondary data of 10 commercial banks with 100 observations for the period from 2013/14 to 2022/23. The data were collected from Banking and Financial Statistics published by Nepal Rastra Bank

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Sari, Sindy Patika, Hendra Sanjaya Kusno, and Ramli Ramli. "Pengaruh Laba Bersih, Komponen Arus Kas, Ukuran Perusahaan terhadap Harga Saham Perusahaan Perbankan pada Masa Pandemi Covid-19." Jurnal Bisnis dan Kewirausahaan 18, no. 3 (2022): 257–70. http://dx.doi.org/10.31940/jbk.v18i3.257-270.

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This study aims to determine the effect of Net Profit, Cash Flow Components, and Firm Size on stock price of banking companies during the Pandemic Covid-19 (Case Study at conventional banks listed on the Indonesia Stock Exchange for 2020-2021). The data used in this study is panel data sourced from financial statements published by the Indonesia Stock Exchange (IDX) during the 2020-2021 period. The population in this study was a conventional bank for the 2020-2021 period, with the sampling method was purposive sampling so that the number of samples was 29 banks. The analysis method used is mul

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Marlina, Tri, and Ryan Aprilla Haryanto. "Pengaruh Komponen Arus Kas Dan Laba Bersih Terhadap Harga Saham Studi Empiris Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2010-2014." Jurnal Ilmiah Akuntansi Kesatuan 6, no. 1 (2018): 085–93. http://dx.doi.org/10.37641/jiakes.v6i1.66.

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This study aims to empirically examine the effect of components of c flow that consist of operating cash flow, investing cash flow, financing cash fl and net income to stock price on insurance companies in Indonesian Stock Exchange. This study used secondary data obtained from company financial reports from the period 2010 until 2014 insurance company that are listed in Indonesia Stock Exchange. The tests conducted were descriptive statistics, classic assumption test, multiple linear regression analysis, coefficient determination, F test, and t test with using the application program SPSS vers

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Lukman, Siti Diva Syarifah. "Kemampuan Informasi Akuntansi dalam Memprediksi Arus Kas Masa Depan." Amsir Accounting & Finance Journal 1, no. 1 (2023): 8–15. http://dx.doi.org/10.56341/aafj.v1i1.168.

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This research is purposed to determine there is a relationship between the information content of accounting which measured by net profit and component of cash flow toward future of cash flow. Data used in this research is secondary data obtained from the database of the Indonesia Stock Exchange (IDX), which can be accessed through the official website www.idx.co.id. Independent variables used net profit before extraordinary items (X1), operating of cash flow (X2), investing of cash flow (X3), financing of cash flow (X4), and future of cash flow (Y) as dependent variable. Based on the result o

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Wahyuni, Iis, Soeratno ., and Suyanto . "Determinan Cash Holdings dan Excess Value." Jurnal Ilmiah Akuntansi Kesatuan 5, no. 1 (2018): 45–57. http://dx.doi.org/10.37641/jiakes.v5i1.17.

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This research aim to analyze the determinants of cash holdings and the excess value on manufacturing companies listed in Indonesia Stock Exchange 2011-2015 period.Model research analysis using Structural Equation Modeling (SEM). The independent variables are firm size, leverage, cash flow, net working capital and growth equity. And the dependent variable is the excess cash holdings and value. This study uses panel data from 320 observational data of companies that have been listed in the Indonesia Stock Exchange in the period 2011-2015. The results showed that 1) cash flow, net working capital

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Lewa, Lukas Nusa Wedo, and Gabriel Tanusi. "PENGUKURAN KINERJA KEUANGAN BERDASARKAN LAPORAN ARUS KAS PADA KOPERASI PEGAWAI REPUBLIK INDONESIA KABUPATEN ENDE TAHUN 2017 - 2019." ANALISIS 11, no. 2 (2021): 226–38. http://dx.doi.org/10.37478/als.v11i2.1261.

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The purpose of this study is to examine and analyze the financial performance of cooperatives in the Ende regency of Indonesia from 2017 to 2019. This study is descriptive in nature. Documentation and interviews were utilized to obtain data. Cash flow ratio analysis was used in the data analysis, which included the following cash flow ratios: operating cash flow ratio, fund flow coverage ratio, cash to interest coverage ratio, cash coverage ratio to current liabilities, capital expenditure ratio, total debt ratio, cash flow coverage ratio, and free net cash flow ratio. The findings of this stu

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Rokhayati, Isnaeni, Ratna Pujiastuti, and Harsuti Harsuti. "Faktor Internal yang Mempengaruhi Cash Holding pada Perusahaan yang Terdaftar di BEI." Monex Journal Research Accounting Politeknik Tegal 13, no. 01 (2024): 32–43. http://dx.doi.org/10.30591/monex.v13i01.5668.

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Tujuan riset ini adalah mengetahui faktor internal perushaan yang dapat berpengaruh pada cash holding perusahaan yang terdaftar di bursa efek indonesia. Faktor internal perusahaan yang dapat mempengaruhi cash holding perusahaan tersebut antara lain net working capital, leverage, firm size, dan cash flow. Penelitian dilakukan terhadap perusahaan consumer goods non cyclicals pada Bursa Efek Indonesia tahun 2018-2020 dengan metode analisis data regreasi data panel dengan model terbaik random effect model. Sampel diperoleh dengan purposive sampling sebanyak 37 perusahaan. Hasil analisis menunjukka

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Kenley, Russell, and Owen D. Wilson. "A construction project net cash flow model." Construction Management and Economics 7, no. 1 (1989): 3–18. http://dx.doi.org/10.1080/01446198900000002.

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Agbesuyi, Olusegun, and Abass Shiro. "Effect of cash flow and liquidity on financial stability of listed firms in Nigeria." Economic Profile 19, no. 2 (2025): 7–16. https://doi.org/10.52244/ep.2024.28.01.

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The aim of this paper is to examine the impact of cash flow and liquidity on firms’ financial status in Nigeria, especially the Depbt to Equity (DE or DER). This paper then uses the panel least square technique to estimate the regression model which gives insights on what factors influence the DER of the sampled companies. The intercept was set a priori at a positive value for DER and similarly for OCFR and ICFR, which display inverse relationships. Of these, the Net Cash Flow Ratio (NCFR) is clearly the most significant and positively related factor reinforcing the value of effective sales of

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Anwar, Anwar, and Riris Lestiowati. "Pengaruh Net Profit dan Account Payable Terhadap Operating Cash Flow Pada Perusahaan Sub Sektor Infrastruktur Transportasi, Konstruksi Dan Teknik Sipil Yang Terdaftar Dalam Bursa Efek Indonesia Tahun 2021-2023." Moneter - Jurnal Akuntansi dan Keuangan 12, no. 1 (2025): 19–27. https://doi.org/10.31294/moneter.v12i1.23430.

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Setiap perusahaan memiliki tujuan yang sama yaitu, memperoleh sebanyak mungkin keuntungan untuk menjaga cash flow dan kesehatan keuangannya. Pekerjaan yang bergerak dibidang infrastruktur transportasi, konstruksi dan teknik sipil adalah perusahaan yang bersifat proyek dengan jangka waktu pengerjaan 3-6 bulan dengan membutuhkan modal yang tinggi. Tujuan dari penelitian ini adalah untuk menjelaskan pengaruh net profit terhadap operating cash flow, account payable terhadap operating cash flow, dan net profit dan account payable terhadap operating cash flow. Subjek dalam penelitian ini yaitu perus

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Wijayanti, Esa, Heru Cahyo, and Endang Sri Wahyuni. "PENGARUH GROWTH OPPORTUNITY, NET WORKING CAPITAL, FIRM SIZE, PROFITABILITAS DAN CASH FLOW TERHADAP CASH HOLDING PERUSAHAAN NON CONSUMER CYCLICAL YANG TERDAFTAR DI BEI." JURNAL LENTERA AKUNTANSI 8, no. 2 (2023): 547. http://dx.doi.org/10.34127/jrakt.v8i2.1090.

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This study aims to analyze the effect of growth opportunity, net working capital, firm size, profitability, and cash flow on cash holding in non-cyclical consumer companies listed on the Indonesia Stock Exchange during the period 2018 to 2021. This research is a quantitative study with the sampling technique is purposive sampling technique and the research method used is panel data regression analysis. The results of data analysis show that growth opportunity, net working capital has a positive and insignificant effect on cash holding while firm size, and profitability have a negative and insi

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HANDAYANI, R. SRI, NURFITRIANI NURFITRIANI, and MUHAMMAD MIFTAKHUL HUDA. "ANALISIS LAPORAN ARUS KAS DALAM MENILAI KINERJA KEUANGAN PADA PT BUMI SERPONG DAMAI TBK TAHUN 2021-2023." JURNAL AKUNTANSI DAN KEUANGAN 13, no. 1 (2024): 26–32. http://dx.doi.org/10.32520/jak.v13i1.3623.

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The objective of the research conducted is to assess the financial performance of PT. Bumi Serpong Damai, Tbk based on the analysis of cash flow ratios for the years 2021-2023. The tools used for analysis are the cash flow ratios, which consist of the operating cash flow ratio, the cash coverage ratio against interest, the capital expenditure ratio, the operating cash flow ratio against total debt, and the cash coverage ratio against net income.. The research method used is a quantitative descriptive method. The results of the study show that the operating cash flow ratio and the operating cas

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Akbar, Ali. "Influence of Total Asset, Working Capital and Cash Flow with Net Profit as Mediation on Stock Price of Plastics and Packaging Industry Sub-Sector in Indonesia Stock Exchange." Dinasti International Journal of Education Management And Social Science 6, no. 2 (2024): 821–27. https://doi.org/10.38035/dijemss.v6i2.3604.

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The aim of this research is to determine and analyze influence of Total Asset, Working Capital and Cash Flow with Net Profit as mediate variable on Stock Price at Plastics and Packaging industry sub-sector on the Indonesian stock exchange. Annual reports and closing Stock Price used on this research as secondary data. Sample of data using Plastic and Packaging industry sub-sector on the Indonesia Stock Exchange for the period 2016-2022. Sampling method been using purposive sampling. Path analysis with SPSS software used for this research to analyzing data. The sampling method uses purposive sa

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Fariza Febriana and Nunung Aini Rahmah. "THE EFFECT OF NET INCOME, OPERATING CASH FLOW, INVESTMENT CASH FLOW, AND FUNDING CASH FLOW ON STOCK RETURNS (CASE STUDY OF ENTERPRISES REGISTERED IN THE LQ45 INDEX ON THE INDONESIA STOCK EXCHANGE 2018-2022)." International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) 2, no. 5 (2024): 1789–801. http://dx.doi.org/10.61990/ijamesc.v2i5.297.

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Stock returns represent the profits gained from investing in stocks. Investors typically seek out shares of Enterprises that promise the highest returns. This investigation seeks to understand the relationship among net income, operating cash flow, investment cash flow, and funding cash flow, and how they affect stock returns. The study focuses on Enterprises registered on the Indonesia Stock Exchange under the LQ45 index from 2018 to 2022. Utilizing purposive sampling, data was collected from 23 Enterprises over a five-year period, outcoming in 115 samples. Secondary data was analyzed using m

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Anwar, Akifah Fikriah, Hariany Idris, and Sahade. "The Influence of Net Profit and Operating Cash Flow on Share Prices in Telecommunication Companies Listed on the Indonesian Stock Exchange." Muhasabatuna : Jurnal Akuntansi Syariah 6, no. 2 (2024): 173–84. https://doi.org/10.54471/muhasabatuna.v6i2.2715.

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This research aims to: determine the partial influence of net profit and operating cash flow on stock prices, and determine the simultaneous influence of net profit and operating cash flow on stock prices. The variables in this study are stock prices as the dependent variable (Y), measured by the closing stock price at the end of the trading day, net profit as an independent variable (X1), measured by pre-tax net profit minus income tax, and operating cash flow as an independent variable (X2), measured by the difference between cash inflows and cash outflows. The population of this study consi

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Tariza, Tariza, A. Dahri AP, and Sultan Sultan. "Analisis laporan arus kas daerah dalam Manilai Fundamental Fiskal." jesya 6, no. 2 (2023): 2213–18. http://dx.doi.org/10.36778/jesya.v6i2.1202.

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This study aims to determine regional fiscal fundamentals by analyzing the cash flow reports of the Luwu Regency Government for the 2017-2021 fiscal year. The research method used is the method of data description and exposition. The description method is used to describe the cash flow of Luwu Regency government activities, while the exposition method is used to analyze cash flow reports for the 2017-2021 fiscal year. The data collection technique uses literature study, namely secondary data in the form of financial reports for the 2017-2021 fiscal year. The results showed that the net cash fl

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Afrifa, Godfred Adjapong. "Net working capital, cash flow and performance of UK SMEs." Review of Accounting and Finance 15, no. 1 (2016): 21–44. http://dx.doi.org/10.1108/raf-02-2015-0031.

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Purpose – This paper aims to examine the influence of cash flow on the relationship between net working capital and firm performance. Design/methodology/approach – The paper uses unbalanced panel data regression analysis on a sample of 6,926 non-financial small and medium enterprises in the UK for the period from 2004 to 2013. Findings – The results indicate a strong concave relationship between net working capital and performance in the absence of cash flow; however, the relationship becomes convex after taking cash flow into consideration. The results further show that firms with cash flow b

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Pramuditha, Panji, and Mirza Fazlur Rahman. "PENGARUH ARUS KAS DAN LABA BERSIH TERHADAP TINGKAT PENGEMBALIAN SAHAM PADA PERUSAHAAN PENGHASIL BAHAN BAKU SUB SEKTOR PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2013." Jurnal Ilmu Keuangan dan Perbankan (JIKA) 6, no. 2 (2017): 99–123. https://doi.org/10.34010/jika.v6i2.1424.

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This research was conducted to determine the influence of cash flow and net income to stock return on the agriculture companies listed at the Indonesia Stock Exchange in periode 2009-2013 either partially or simultaneously. The method used in this research is descriptive and verificative. The sample used in this study is the annual financial statements 6 agriculture companies listed at the Indonesia Stock Exchange 2009-2013. To determine the effect of cash flow and net income to stock return multiple regression analysis. The results of this research indicate that in partial cash flow have a si

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Banjarnahor, Dewi Br, Norma Sari Nainggolan, Siska Pardede, and Anita Pardede. "Pengaruh Arus Kas Investasi, Arus Kas Pendanaan, Arus Kas Operasi dan Laba Bersih terhadap Dividen Kas pada Perusahaan Properti." Journal of Management and Bussines (JOMB) 4, no. 1 (2022): 406–23. http://dx.doi.org/10.31539/jomb.v4i1.3756.

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This study aims to determine the effect of investment cash flow, funding cash flow, operating cash flow, and net income on cash dividends in property companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This research method is descriptive quantitative. The total population is 60 companies and by using purposive sampling technique, there are 12 companies, and the year of research observation (5) is five years and is obtained from the IDX. Data analysis in the form of multiple linear regression. The results showed that the results of the T test, namely, a) the investm

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O., OSTROVSKA, and KIRSENKO Yu. "Cash–Flow optimization in ensuring the company's solvency." Market Relations Development in Ukraine №3 (202) 154 (May 11, 2018): 81–89. https://doi.org/10.5281/zenodo.1245564.

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The article dwells on an important issue of nowadays – the problems of optimization of the Cash Flow management. The subject of the article is the study of methodological approaches to the Cash Flows estimation.  The article deals with the fundamentals of organization, goals and objectives of Cash Flow management of a company.   Cash Flow management model of entities is claimed to be individual for each enterprise. One of the effective methods to improve the quality of Cash Flow management is optimization, the instrument that helps to identify reserves to minimize dependen

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Raza, Hamad, Nimra Riaz, Ahsan Riaz, and Ali Salman. "Untangling the Puzzle of Cash Holding Net Working Capital & Financial Performance: A Case of Pakistan Stock Market." Journal of Accounting and Finance in Emerging Economies 9, no. 3 (2023): 453–68. http://dx.doi.org/10.26710/jafee.v9i3.2795.

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Purpose:This study examines the impact of liquidity, cash flow operations, and cash holding on a firm’s profitability, with a moderating role of net working capital.The trade-off and pecking order theories are studied to formulate hypotheses to test the explanatory variables that affect a firm’s profitability of companies in Pakistan Stock Market. Methodology:The quantitative approach was used in this study and the panel data of selected companies were extracted from the Osiris database from 2009 to 2018. Findings:The results show a significant positive connection between liquidity

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Henny Wirianata, Viriany, and Ignatius Flora De Mayo. "Corporate Governance In Cash Management, Net Working Capital, And Cash Holding." Jurnal Akuntansi 27, no. 1 (2023): 118–35. http://dx.doi.org/10.24912/ja.v27i1.1246.

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Manufacturing companies need effective cash management to meet their capital expenditures and cash holding. Effective cash management needs to be supported by good governance so that it can determine adequate cash holding. Independent variables in this study were measured by cash flow, cash conversion cycle, capital expenditure, net working capital, and board of commissioners' activities. Governance measured by the board of commissioners' activities is also a moderation variable. The data in this study were processed and analyzed using Eviews 10 for the period 2017 to 2020. The panel's data re

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Agnesstyaningsih, Hanni, Desy Nur Pratiwi, and Sri Laksmi Pardanawati. "Pengaruh Cash Flow Dan Net Working Capital Terhadap Cash Holding Dengan Firm Size Sebagai Variabel Moderating." Jurnal Ilmiah Keuangan Akuntansi Bisnis 2, no. 2 (2023): 283–95. http://dx.doi.org/10.53088/jikab.v2i2.52.

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This study aims to examine and analyze the effect of Cash Flow (X1) and Net Working Capital (X2) on Cash Holding (Y) with Firm Size (M). The period used in this study is 6 years, starting from 2017-2022. This study uses secondary data in the form of financial reports obtained from the official website www.idx.co.id. Sampling used purposive sampling with a population of 55 companies in various industrial sectors listed on the Indonesia Stock Exchange in 2017-2022 that met the sample criteria of 10 companies. The data analysis method in this study uses 2 data analysis methods, namely multiple li

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Benge, Fransiska, Laurentius D. Gadi Djou, and Yulita Londa. "PENGARUH LABA BERSIH, ARUS KAS OPERASI TERHADAP KEBIJAKAN DEVIDEN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA." Jurnal Riset Ilmu Akuntansi 1, no. 1 (2020): 9–16. http://dx.doi.org/10.37478/jria.v1i1.975.

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The research objectives (1) determine the effect of Net Income on Dividend Policy (2) to determine the effect of Operating Cash Flow on Dividend Policy (3) to determine the effect of Net Income and Operating Cash Flow on Dividend Policy. The research sample is 45 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2016 period. Classic assumption test: normality test, autocorrelation test, multicolonierity test and heteroscedasticity test. The data analysis technique used simple regression analysis techniques and multiple regression analysis. The results of the study: (1)

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Annisa Lestari, Adler Haymans Manurung, Edward Efendi Silalahi, Muhammad Richo Rianto, and Jhonni Sinaga. "Determinan Arus Kas Perusahaan Manufaktur Indeks LQ 45 yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018 - 2023." Pajak dan Manajemen Keuangan 1, no. 4 (2024): 22–36. http://dx.doi.org/10.61132/pajamkeu.v1i4.354.

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Free cash flow is a way to calculate the remaining cash flow that is not used for investment or operations. The purpose of this study is to determine how the variables net profit, depreciation, and changes in investment have an effect on free cash flow recorded on the Indonesia Stock Exchange during the period 2018-2023. This study uses a quantitative approach method. The results of this study indicate that Net Profit has a positive and significant effect on Free Cash Flow, Depreciation has a positive and significant effect on Free Cash Flow, and Changes in Investment have a negative and insig

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Rinjani, Sherly, and Uswatun Hasanah. "Effect Of Net Income And Operating Cash Flow On Cash Dividends." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 3, no. 2 (2019): 145–58. http://dx.doi.org/10.30871/jama.v3i2.1574.

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In invested, investors are more interested to shared profits at the form of cash dividends. The factor that can determine the amount of cash dividends that companies shared to investors are financial condition of the company which consists of net income and operating cash flow. The objective of this research is to determine the influence of net income and operating cash flows on cash dividends. The population of this research was pharmaceutical sub-sector manufacturing company on the Indonesia Stock Exchange (IDX) 2013-2018 Period. The sampling technique used in this research is purposive samp

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Aini, Aisyah Nurul, Herlina Napitupulu, and Sukono Sukono. "The Influence of Operating Cash Flow, Net Income, Depreciation Expenses, and Amortization Expenses on Cash Flow Forecasting at PT. Bank XYZ." International Journal of Quantitative Research and Modeling 4, no. 3 (2023): 126–35. http://dx.doi.org/10.46336/ijqrm.v4i3.496.

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The cash flow statement is part of a company's financial statements produced in an accounting period that shows the company's cash inflows and outflows. This study aims to analyze the effect of operating cash flow variables, net income, depreciation expense, and amortization expense on forecasting future cash flows. This research uses quantitative research using secondary data with a descriptive approach, which is analyzed using the Multiple Linear Regression method with SPSS assistance. The object used is PT. Bank XYZ for the period January 2019 to February 2023. The results show that operati

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Maharani, Yunita. "Model Prediksi Arus Kas di Masa Depan (Studi Empiris pada Perusahaan Telekomunikasi yang Terdaftar di BEI)." Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis 1, no. 1 (2020): 1–13. http://dx.doi.org/10.47747/jismab.v1i1.2.

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This study aims to determine future operating cash flows by measuring the independent variables, namely gross profit, operating profit, net income and as additional information for users of the company's financial statements. External companies, especially investors, make this information a consideration in investing. The object of research is a telecommunications company listed on the Indonesia Stock Exchange (BEI) in 2009-2018. Data were analyzed using the EVIEWS 9 program with panel data regression analysis. The results showed that gross profit had a significant negative effect on cash flow

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Djalil, Ardinal. "Pengaruh Laba Bersih, Arus Kas Bebas, Dan Arus Kas Operasi Terhadap Dividen Tunai Pada 12 Perusahan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (Periode 2012-2018)." Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen 1, no. 2 (2020): 101–12. http://dx.doi.org/10.37577/ekonam.v1i2.215.

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Abstract : Cash Dividends are the most common type distributed by companies to shareholders. Because cash dividends help reduce the risk of uncertainty in shareholder investment activities. And for companies dividend payments can be used to strengthen the company's position in finding additional funds in the capital market. In determining the amount of dividends to be distributed by management is often faced with a difficult decision. This difficulty is caused by management having to consider paying dividends that are smaller, larger, permanent or stable, because any decision on dividend payme

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Stevanović, Slavica, Jelena Minović, and Grozdana Marinković. "Earnings and cash flow persistence: Case of medium agriculture enterprises in Serbia." Ekonomika poljoprivrede 68, no. 1 (2021): 141–53. http://dx.doi.org/10.5937/ekopolj2101141s.

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This paper examines the earnings and cash flow persistence of selected agriculture Serbian enterprises as a measure of their earnings quality. We study the persistence of income statements and cash flow statement items of medium-sized agriculture enterprises in Serbia. Agriculture is a relevant sector for the national economy and medium-sized enterprises are the main drivers of her economic growth. We use panel regression analysis with annual data over the period from 2010 to 2018. The results of our research indicate that earnings and cash flow-based indicators have different persistence. Ana

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Susilowati, Etty, and Hernawati Sinaga. "Pengaruh Laba Bersih, Arus Kas Dan Dividen Tunai Terhadap Volume Perdagangan Saham Pada Perusahaan Publik Sektor Barang Dan Konsumsi Di BEI." JMK (Jurnal Manajemen dan Kewirausahaan) 4, no. 1 (2019): 32. http://dx.doi.org/10.32503/jmk.v4i1.356.

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The stock trading volume is the number of shares that are traded on the capital market every trading day with a price level agreed upon by the seller and buyer through an intermediary in the capital market. Stocks will be more liquid with the amount of investment in shares. To assess the volume of stock trading, investors can evaluate net income, cash flow and cash dividends. The purpose of this study was to analyze the effect of net income, cash flow and cash dividends on the volume of stock trading in 10 public goods and consumption sectors listed on the Indonesia Stock Exchange (IDX) throug

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STIRMAN, Ivone Gabriella, Jenny MORASA, and Rudy PUSUNG. "The Effect Of Operating Cash Flow And Net Profit On Cash Dividend In Index Companies Kompas 100 On The Indonesia Stock Exchange." Journal of Governance, Taxation and Auditing 2, no. 1 (2022): 19–24. http://dx.doi.org/10.38142/jogta.v2i1.683.

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Cash dividends are one of the benefits obtained by investors as a form of profit sharing generated by the company, the profits obtained from cash dividends are expected to provide more certainty than capital gains. This study aims to determine the effect of operating cash flow and net profit on cash dividends in kompas 100 index companies on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. This research uses quantitative methods with an associative approach. Sampling was carried out using the purposive sampling method and obtained by 36 companies that are members of the compass

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Fatia Fatimah, Sifriyani, Deni sunaryo, and Etty Puji lestari. "Analysis Of The Effect Of Net Profit, Operational Cash Flow, Free Cash Flow, Previous Year Cash Dividends On Cash Dividends In The Indonesia Stock." International Journal of Science, Technology & Management 3, no. 1 (2022): 56–72. http://dx.doi.org/10.46729/ijstm.v3i1.450.

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This study aims to determine the analysis of the effect of net income, operating cash flow, free cash flow, cash dividends in the previous year, on cash dividends. This study uses a food and beverage sub-sector research design. The research population amounted to 18 companies for 5 years from 2014-2018 and were picked up by 7 companies in a row to publish their financial statements. The method used in this data analysis using multiple linear regression analysis. Based on the results of the study, it can be concluded that: net income has no effect on cash dividends, operating cash flow has no e

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Marhaeni, Erlita Tyas Puspa. "PENGARUH EARNINGS PER SHARE, ECONOMIC VALUE ADDED, MARKET SHARE, DAN NET CASH FLOW TERHADAP RETURN SAHAM (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR KERAMIK PORSELIN DAN KACA YANG TERDAFTAR DI BEI 2011-2015)." INVENTORY: JURNAL AKUNTANSI 1, no. 1 (2019): 12. http://dx.doi.org/10.25273/inventory.v1i1.4710.

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The purpose of this research is to determine whether there is the influence of earning per share, economic value added, market share, and net cash flow to return of both simultaneously and partial. The population in this study is a company manufacturing the ceramic, porcelain and glass are listed on the BEI in 2011-2015. The study used data from secondary in the form of financial statements the company.Testing this hypothesis using regression linear and through augmented with partial test, simultan test, and coefficient of determination. The result in partial to show that a market share and ne

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Hidajat, Shannon, and Linda Santioso. "FAKTOR-FAKTOR YANG DAPAT MEMPENGARUHI CASH HOLDING PERIODE 2017-2019." Jurnal Paradigma Akuntansi 4, no. 4 (2022): 1665–75. http://dx.doi.org/10.24912/jpa.v4i4.21400.

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The purpose of this research is to examine the effects of cash flow, leverage, firm size, cash flow volatility and net working capital that can influence corporate cash holding of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This research used purposive sampling method and included 82 samples of manufacturing companies. Statistical Product and Service Solution Version 21 (SPSS Program) was used in this research to process data. The results in this study show that cash flow and cash flow volatility has a positive significant effect towards cash holding and levera

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Yasin, Richard, and R. M. Rum Hendarmin. "Pengaruh Pendapatan Bersih Dan Modal Kerja Bersih Terhadap Arus Kas Pada Perusahaan (Survey Pada Sektor Perhotelan Yang Terdaftar Di Bursa Efek Indonesia Pasca Pandemi Covid-19 Periode 2019-2020)." Journal of Accounting and Taxation 3, no. 2 (2024): 141–55. http://dx.doi.org/10.47747/jat.v3i2.1713.

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This study investigates and provides empirical evidence regarding the effect of net income and net working capital on the company's cash flow. The purposive sampling technique is used in the sampling technique. The research sample consisted of 20 hotel sector companies listed on the Indonesia Stock Exchange in 2019-2020. The analytical method used in this research is multiple linear regression analysis. The results show partially to prove that the net income variable has an effect on cash flow while networking capital has no effect on cash flow in hotel sector companies listed on the Indonesia

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Raja Ade Fitrasari Mochtar, Siska, and Samsu Rizal Putratama. "PENGARUH LABA BERSIH, ARUS KAS OPERASI, DAN ARUS KAS BEBAS TERHADAP PEMBAYARAN DEVIDEN KAS PADA PERUSAHAAN KONTRUKSI BANGUNAN YANG TERDAFTAR DI BEI TAHUN 2016-2019." Journal Of Islamic Finance And Accounting Research 1, no. 1 FEBRUARI (2022): 66–87. http://dx.doi.org/10.25299/jafar.2022.8716.

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The purpose of this study was to determine the effect of net income, operating cash flow and free cash flow on cash dividends in building construction companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019 partially or simultaneously. This research uses quantitative methods and uses secondary data sources. The population in this study is the building construction sub-sector companies listed on the IDX in 2016-2019. The method used in sampling is purposive sampling, so that through this method, there are 10 companies as samples from the total population of 16 companies.This study u

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Azia, Salma, and Eduard Ary Binsar Naibaho. "PROFITABILITAS, NWC, DAN CASH FLOW TERHADAP CASH HOLDING DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA ASIA TENGGARA." Jurnal Riset Akuntansi dan Keuangan 10, no. 3 (2022): 555–70. https://doi.org/10.17509/jrak.v10i3.42895.

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Penelitian ini bertujuan untuk mengetahui dan menguji berdasarkan bukti empiris mengenai pengaruh profitabilitas, net working capital, cash flow dengan ukuran perusahaan sebagai moderasi terhadap cash holding pada Asia Tenggara terdiri dari Indonesia, Malaysia, Filipina dan Thailand. Cash holding diukur menggunakan jumlah cash dan cash equivalent terhadap total aset yang dimiliki perusahaan. Penelitian menggunakan sumber data sekunder yang terdaftar di SP Capital IQ 690 observasi dengan teknik purposive sampling dalam pemilihan sampel dari seluruh perusahaan industri untuk negara Indonesia, Ma

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Daskal, Melvin H. "Net Profits and Cash Flow: What’s the Difference?" CoatingsPro 4, no. 4 (2004): 22–23. https://doi.org/10.5006/cp2004_4_4-22.

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Rumengan, Rosmita Halena, Xaveria Indri Prasasyaningsih, and Putriana Kristanti. "PENGARUH PROFITABILITAS, CASH FLOW, DAN NET WORKING CAPITAL TERHADAP CASH HOLDING." Jurnal Riset Akuntansi dan Keuangan 15, no. 1 (2019): 73. http://dx.doi.org/10.21460/jrak.2019.151.324.

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Sundari, Anggun, and Dian Hakip Nurdiansyah. "Pengaruh Arus Kas Operasi Dan Laba Bersih Terhadap Return Saham Tahun 2016-2019." Journal of Economic, Bussines and Accounting (COSTING) 5, no. 1 (2021): 98–106. http://dx.doi.org/10.31539/costing.v5i1.2062.

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This study has the aim of sizzling, analyzing and analyzing the operating flow and net income on stock returns in 2016-2019 in the agricultural sector. This study uses secondary data contained in the Indonesia Stock Exchange. With the sample technique carried out by the author, the authors obtained a sample of this study as many as 8 companies from 21 companies in the agricultural sector, from 2016-2019 with annual data from operating flows and net income to stock returns, resulting in 32 data in this study. The results showed that partially Operating Cash Flow has no effect on Stock Returns a

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Srikintan, Srikintan, and Mia Angelina Setiawan. "Kemampuan Laba dan Arus Kas Operasi dalam Memprediksi Arus Kas Masa Depan pada Perusahaan BUMN yang terdaftar di BEI Tahun 2016 - 2020." JURNAL EKSPLORASI AKUNTANSI 4, no. 4 (2022): 726–37. http://dx.doi.org/10.24036/jea.v4i4.557.

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The current study aims to to achieve empirical evidence concerning the potential of net profits and cash flow operations to predict future cash flows and which ability to be taken into consideration superior in predicting future cash flows. The population are the indexed company of country -Owned organisations at the IDX in 2016 – 2020. The sampling method used the purposive sampling that produced 85 for a 5-year observation. Analysis was based on, secondary data types obtained from the legitimate website of IDX. The analysis that produced used multiple linear regression analysis. The results

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Aulia Zahra, Ananda Putri, Haqiqi Rafsanjani, and Arin Setiyowati. "The Effect of Net Profit and Net Cash Flow on Market Capitalization (Case Study of Sharia Banking Companies at the Indonesia Stock Exchange 2019–2022 Period)." Perisai : Islamic Banking and Finance Journal 8, no. 1 (2023): 1–14. http://dx.doi.org/10.21070/perisai.v8i1.1671.

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Capital market players or investors will consider several elements that can indicate the state of the company, such as examining financial reports from cash flow to profit and loss statements. In addition, the company's share price will ultimately be related to its market capitalization value. The profits obtained by investors will increase along with the increase in stock market capitalization, and the greater the appreciation, the higher the level of profit from an alternative investment. This study aims to determine the effect of net income and net cash flow on market capitalization. Second

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Ernando, Herbert, Peni Wati, Princeslia Desyca, et al. "Pengaruh Sales, Working Capital dan Operating Cash Flow Terhadap Net Profit Perusahaan Consumer Goods Listing di Bursa Efek Indonesia Periode 2013-2017." Owner 3, no. 2 (2019): 73. http://dx.doi.org/10.33395/owner.v3i2.122.

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Penyebab persaingan usaha bisnis yang ketat, karena banyaknya perusahaan pesaing yang memiliki kualitas kompetitif yang baik. Salah satunya pada perusahaan sektor industri barang konsumsi. Fenomena yang terjadi di perusahaan adalah peningkatan sales, working capital dan operating cash flow. Masalah dari penelitian dirumuskan sebagai berikut: apakah terdapat pengaruh sales, working capital dan operating cash flow terhadap net profit pada perusahaan consumer goods yang listing di Bursa Efek Indonesia pada periode 2013-2017. Metode penelitian yang digunakan adalah metode penelitian kuantitatif de

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Yunia, Dabella, and Master Irfan Ibrahim. "MEMPREDIKSI ARUS KAS DENGAN LABA BERSIH DAN TOTAL PENDAPATAN KOMPREHENSIF LAIN." Monex Journal Research Accounting Politeknik Tegal 10, no. 1 (2021): 64–72. http://dx.doi.org/10.30591/monex.v10i1.2207.

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The objective of this research is to predict future cash flow by current net income and current total comprehensif income. This research is quantitatif research. Analysis test performed using a simple regression model by Statistical Product and Service Solutions (SPSS) 24. The result of this research give evidence that curret net income dan total comprehensif income is usefull to predict fuure cash flow. Current net income dan total comprehensif income predictable for future net income.

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Sitorus, Jessy Safitri, Ernika Siburian, Yosevin Simbolon, and Royto Enjelia br Naibaho. "THE EFFECT OF OPERATING CASH FLOW, NET PROFIT, ROA AND ROE ON STOCK RETURN OF IDX." Jurnal Akuntansi 11, no. 2 (2021): 189–96. http://dx.doi.org/10.33369/j.akuntansi.11.2.189-196.

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This research was conducted to determine the effect of Operating Cash Flow, ROA Net Profit and ROE on the movement of Stock Return, data or information obtained through financial statements. And the method of data collection is done with Purposive Sampling there are 21 companies in a period of 3 years, therefore the total sample of this study should be 63 samples. But because the data of this study using outliers then the total sample became 41. Then analyzed using multiple linear regression using SPSS 20 software. From this research, the researchers obtained results, namely: Operating Cash Fl

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Hartutik, Erin. "Analisis Cash Flow, Net Profit Margin, dan Profitabilitas terhadap Dividend Payout Ratio (Studi Empiris pada Perusahaan Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2020)." Formosa Journal of Multidisciplinary Research 1, no. 5 (2022): 1251–62. http://dx.doi.org/10.55927/fjmr.v1i5.1238.

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Cash Flow dan net profit margin digunakan untuk memperkirakan profitabilitas suatu perusahaan yang akan berdampak pada pemberian dividen. Tujuannya yaitu untuk menganalisis cash flow, net profit margin serta profitabilitas mengenai dividend payout ratio di Perusahaan Pertambangan Batubara Periode 2018 – 2020. Metode penelitian yang di gunakan yaitu metode kuantitatif. Variabel dalam penelitian menggunakan variabel yang terikat yakni dividend payout ratio namun untuk variabel bebasnya yaitu cash flow, net profit margin serta profitabilitas. Populasi yang digunakan dari perusahaan pertambangan b

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