Authors:

Made Dwi Wulandari, I Made Sukartha

Abstract:

“This study aims to determine the better predictor between earnings and operating cash flows in predicting dividend entities listed in Indonesia Stock Exchange. In this study that fulfil criteria of purposive sampling is as much as 159 entities with 393 observations. The result using MAPE analysis shows that in absolute terms, earnings is better in predicting dividend compared to operating cash flows. Statistically, data test using independent sample t-test concluded that there were no differences in the ability between earnings and operating cash flows in predicting dividend.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-9913

Published

2015-01-14

How To Cite

WULANDARI, Made Dwi; SUKARTHA, I Made. KEMAMPUAN INFORMASI LABA DAN ARUS KAS DALAM MEMPREDIKSI DIVIDEN DI BURSA EFEK INDONESIA.E-Jurnal Akuntansi, [S.l.], v. 10, n. 1, p. 136-149, jan. 2015. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-9913. Date accessed: 28 Aug. 2025.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 10 No 1 (2015)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License