FACTORS INFLUENCING THE CASH FLOW FROM OPERATING ACTIVITIES

2019 ◽  
Author(s):  
Oleg Gadzevych ◽  
◽  
Ivanna Matviichuk ◽  
Keyword(s):  
Cash Flow ◽  
Factors Influencing ◽  
Operating Activities

scholarly journals KREATIVNO FINANSIJSKO IZVEŠTAVANJE O NOVČANIM TOKOVIMA

2017 ◽  
pp. 163
Author(s):  
Aleksandra Arsenijević ◽  
Tadija Đukić
Keyword(s):  
Cash Flow ◽  
Financial Reporting ◽  
Market Value ◽  
Financial Statements ◽  
Cash Flows ◽  
Financial Position ◽  
A Company ◽  
Operating Activities

Financial statements should realistically show financial position, performance, and cash flows of a company. Creative financial reporting represents a deliberate manipulation of information in financial statements in order to create misperceptions on company operations. Creative financial statements are primarily intended for investors, in order to encourage them to purchase company shares and thus increase its market value. Creativity in compiling cash flow statements lies in presentation of operating activities as investing and financing activities, and vice versa.

scholarly journals INFLUENCE INVESTMENT OPPORTUNITY SET, OPERATING PROFIT MARGIN, CASH FLOW FROM OPERATING ACTIVITIES AND CASH FLOW TO EQUITY ON POLICY DIVIDEND ON A METAL COMPANY THAT LISTED ON INDONESIA STOCK EXCHANGE

2021 ◽  
Vol 1 (2) ◽  
pp. 293-310
Author(s):  
Sri Fitri Wahyuni ◽  
Fika Rimalansyah Peride
Keyword(s):  
Regression Analysis ◽  
Cash Flow ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Profit Margin ◽  
Investment Opportunity ◽  
Operating Profit ◽  
Analysis Technique ◽  
Investment Opportunity Set ◽  
Operating Activities

The research objectives in this study are to find out and analyze the effect Investment Opportunity Set, To find out and analyze the effect Operating Profit Margin, To find out and analyze the effect of Cash flow from operating activities, to find out and analyze the effect Cash flow to Equity to the dividend payout ratio, to determine and analyze the effect of the Investment Opportunity Set, Operating Profit Margin, Cash Flow from Operating Activities and Cash Flow to Equity simultaneously on the Dividend Payout Ratio in metal companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This study uses a quantitative approach, the regression analysis technique used in this study is a multiple linear regression analysis technique. The results of this study indicate that there is an influence between the Investment Opportunity Set on Dividend Policy. There is an effect of Operating Profit Margin on Dividend Policy. There is no influence of Cash Flow From Operating Activities on the Dividend Policy in. There is an effect of Cash Flow to Equity on Dividend Policy and the Fcount Value is 12, 130 with a significant level of 0.000, while Ftable is known to be 2.68. Based on these results, it can be seen that Fcount > Ftable (12,130 > 2,68) so that H0 is rejected and Ha is accepted so it can be concluded that the variables of Investment Opportunity Set, Operating Profit Margin, Cash Flow From Operating Activities, Cash Flow to Equity together have significant influence on the Dividend Policy of Metal Companies Listed on the Indonesia Stock Exchange for the 2016-2020 period.

scholarly journals PENGARUH ARUS KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2015-2018

AJAR ◽  
2020 ◽  
Vol 3 (01) ◽  
pp. 21-47
Author(s):  
Muchriana Muchran ◽  
M. Fajrin A. Thaib
Keyword(s):  
Cash Flow ◽  
Stock Prices ◽  
Stock Price ◽  
Descriptive Analysis ◽  
Cash Flows ◽  
Quantitative Descriptive Analysis ◽  
Quantitative Descriptive ◽  
Simultaneous Influence ◽  
Data Analysis Methods ◽  
Operating Activities

This study aims to analyze the effect of cash flow from operating activities, investment activities, funding activities that have an impact on stock prices and analyze the effect of cash flows from operating activities, investment activities, funding activities simultaneously affecting stock prices. Data analysis methods used are quantitative descriptive analysis and multiple regression analysis. Based on the results of a partial test, the effect of cash flow from operating activities on stock prices has a positive and significant effect, thus the first hypothesis is accepted. Based on the results of a partial test between investment cash flow to stock prices, it was found that cash flow from investment activities was not significant, thus the second hypothesis was rejected. Based on the results of a partial test between the cash flows of funding activities against the stock price, it was found that the funding cash flow was not significant. This can be interpreted that the funding cash flow has no effect on stock prices, thus the third hypothesis is rejected. And the results of simultaneous tests prove that there is a simultaneous influence between cash flow operating activities, investment activities and funding activities on stock prices. Thus the fourth hypothesis is accepted.

scholarly journals The danger of high growth combined with a large non-cash working capital base: A descriptive analysis

2002 ◽  
Vol 33 (1) ◽  
pp. 41-47
Author(s):  
W. Steyn ◽  
W. D. Hamman ◽  
E. V.D.M. Smit
Keyword(s):  
Growth Rate ◽  
Cash Flow ◽  
Descriptive Analysis ◽  
High Growth ◽  
High Growth Rate ◽  
High Rate ◽  
Working Capital ◽  
Net Profit ◽  
A Company ◽  
Operating Activities

A high growth rate may not be the ultimate measure of a successful company. This article shows that growth at too high a rate, for a company with a high non-cash working capital component, may lead to financial difficulties.While the income statement of a company is based on the accrual of income and expenses, the cash flow statement is based on the receipt and payment of cash. A company experiencing high sales growth, depending on the extent of its non-cash working capital, will find that the cash flow from operating activities before the payment of dividends will not grow as quickly as the net profit after taxation. This is because the accrual part included in the net profit after taxation is also growing at a high rate. At such a growth rate, operating activities do not generate sufficient cash to sustain the day-to-day activities of the company.

Pelatihan dan Pendampingan Penyusunan Laporan Arus Kas untuk Pengelola Koperasi di Kecamatan Buleleng

2018 ◽  
Vol 1 ◽  
pp. 189
Author(s):  
I Gusti Ayu Purnamawati ◽  
Gede Adi Yuniarta
Keyword(s):  
Community Service ◽  
Cash Flow ◽  
Service Program ◽  
Financial Condition ◽  
Cooperative Training ◽  
Cash Flow Statement ◽  
Insight Into ◽  
Operating Activities

The objectives of the training and advisory activities are to: (1) Provide insight into the importance of cash flow statements to evaluate the financial condition of the cooperative; (2) Provide training on how to create a cash flow statement, so that the cooperative managers can create a cash flow statement in each cooperative. The form of this community service program is the programmed training and assistance in the preparation of the cash flow statement, which previously presented to the participants about cash flow and the importance of the cash flow statement to evaluate the financial condition of the cooperative. Training and assistance in the preparation of cash flow statements will bring in competent personnel in the field. After the participants understood about how to arrange cash flow, the training and mentoring activities will be continued by making cash flow statement in each cooperative until the cash flow statement is generated, in the end it is expected that the manager of the cooperative can make their own cash flow statement in the cooperative . The results showed that: 90% of cooperative managers have been able to create cash flow statements used to determine the condition of cash cooperative either from operating activities, investment, and funding, because most of the cooperative assets derived from the existing cash.

Accounting for Company-Owned Life Insurance

2004 ◽  
Vol 18 (2) ◽  
pp. 109-126 ◽  
Author(s):  
Hugo Nurnberg
Keyword(s):  
Cash Flow ◽  
Life Insurance ◽  
Empirical Studies ◽  
Investment Decisions ◽  
Alternative Methods ◽  
Financial Reports ◽  
Financial Report ◽  
Operating Activities

This paper examines the alternative methods of accounting for investments in company-owned life insurance (COLI) and the resulting effects on reported net cash flow from operating activities (NCFO). Examples from annual financial reports suggest that these alternative methods potentially result in substantial differences in reported NCFO. Additionally, financial report disclosures do not make transparent the efects of these alternative methods on reported NCFO. This lack of transparency potentially impairs the reliability of investment decisions and the findings of empirical studies that take reported NCFO directly from financial reports without adjustment. Suggestions are offered to make annual financial reports more transparent with respect to COLI transactions.

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