PENGARUH ARUS KAS TERHADAP KINERJA KEUANGAN PADA INDUSTRI TELEKOMUNIKASI DAN PERHOTELAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007-2015

Abstract

The purpose of this research is to analyze the effectof cash flow toward financial
performance on Telecomunication Industry and Hotel Industry which registered
in Indonesia Stock Exchange in the Period 2007-2015 The research used
secondary data obtained from the financial statement and annual reports, used
purposive sampling method and used multiple regression analysis. Based on the
test result of simultan operating cash flows, investing cash flows, and financing
cash flows have a significant effect on financial performance in
telecommunication industry and hotel industry.Result of partial test in
telecommunication industry only operating cash flows that affected significantly
toward financial performance, but investing cash flows and financing cash flows
are affected but not significant toward financial performance. In hotels industry,
there are two variables which affected significantly toward financial performance,
they are operating cash flows and investing cash flows, but financing cash flows
affected but not significant toward financial performance hotel industry.

Keyword : Operating Cash Flows, Investing Cash Flows, Financing Cash Flows,
Performance.