PENGARUH LABA BERSIH, LABA OPERASI DAN LABA KOTOR TERHADAP ARUS KAS DI MASA MENDATANG PERUSAHAAN PROPERTI (Studi Empiris Perusahaan Properti di Bursa Efek Indonesia 2020-2024)

Abstract

This study aims to analyze the effect of Net Income, Operating Income, and Gross Income on the future cash flows of property companies listed on the Indonesia Stock Exchange, both partially and simultaneously. The sampling technique used in this study is random sampling, which involves the random selection of samples. The number of samples in this study consists of 75 property companies listed on the IDX. The analytical model used in this study is multiple linear regression analysis, conducted with the help of SPSS version 25.0 for Windows. The results of this study indicate that Net Income has no effect on the future cash flows of property companies listed on the Indonesia Stock Exchange. Operating Income also has no effect on future cash flows. However, Gross Income has an effect on future cash flows. Simultaneously, Net Income, Operating Income, and Gross Income collectively have an effect on the future cash flows of property companies listed on the Indonesia Stock Exchange.