Pengaruh Laba Kotor, Laba Operasional dan Laba Bersih dalam Memprediksi Arus Kas dimasa mendatang pada Perusahaan Industri Dasar dan Kimia Sub Sektor Kimia yang Terdaftar Di Bursa Efek INDONESIA

Abstract

This study aims to analyze the influence of gross profit, operating profit, and net profit on the prediction of future cash flows in basic and chemical industry companies, specifically in the chemical sub-sector, listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. The study employs a quantitative approach using multiple linear regression methods to test the relationship between the independent variables (gross profit, operating profit, net profit) and the dependent variable (cash flow).The research sample consists of 13 chemical sub-sector companies listed on the IDX, observed over a four-year period (2020–2023), resulting in 52 observations. The sampling technique used is purposive sampling. Data analysis includes classical assumption tests, multiple regression tests, and hypothesis testing (t-test and F-test).The results show that gross profit has a significant positive effect on future cash flows. Operating profit also has a significant positive effect on future cash flows. However, net profit does not have a significant effect on future cash flows. Simultaneously, the three profit variables have a significant influence on future cash flows.The coefficient of determination (Adjusted R²) of 51.8% indicates that the variation in future cash flows can be explained by the three profit variables, while the remaining 48.2% is influenced by other factors outside the research model.