Analisis Laba Kotor Dan Piutang Usaha Terhadap Laporan Arus Kas PT Caturkarda Depo Bangunan Tbk Periode 2018- 2022

Septiana Mar'atus Sholikhah; Miswan Gumanti; Dede Dede

doi:10.24127/diversifikasi.v3i4.5027

Septiana Mar'atus Sholikhah Institut Bakti Nusantara
Miswan Gumanti Institut Bakti Nusantara
Dede Dede Institut Bakti Nusantara

DOI: https://doi.org/10.24127/diversifikasi.v3i4.5027

Keywords: Debt, Gross Profit, Cash Flow, Financial Statements

Abstract

The purpose of this study is to ascertain how trade debt and gross profit impact forecasting
of future cash flows. Companies listed on the Indonesia Stock Exchange (BEI) between 2018
and 2022 served as the sample for this study. Purposive sampling is the method utilized to
acquire data, and financial reports are used as secondary data. With the use of the SPSS 26
computer program, multiple linear regression was employed for the data analysis in this
study. The findings of this study indicate that gross profit and business loans have good
capacities in predicting cash flows in the future based on the partial test conducted in that
regard. Additionally, it is advised that PT Caturkarda Depo Bangunan Tbk be capable of
managing gross profits and distribute them in a way that won't jeopardize the company's
ability to sustain itself.