Abstract

Detailed disclosures of the company's financial statements and cash flows provide an overview of the company's actual performance. The purpose of this study was to prove and analyze: 1) The quality of accounting information disclosure has a significant effect on cash flow; 2) The quality of accounting information disclosure has a significant effect on the company's financial performance; 3) Cash flow has a significant effect on the company's financial performance.

This research was conducted at all manufacturing companies listed on the Indonesia Stock Exchange using purposive sampling method. This research is a quantitative analysis using Partial Least Square (PLS). The results of the analysis show that: 1) The quality of Financial Accounting Information Disclosure has a significant effect on cash flow. The higher the quality of disclosure of financial accounting information, the higher the cash flow. 2) The quality of financial accounting information disclosure does not have a significant effect on financial performance. Users reduce dependence on firm performance because of less important measures of accounting risk and tend to engage in speculative trading.  3) Cash flow has a significant effect on financial performance. The higher the cash flow, the higher the financial performance.

Keywords:

Quality of Financial Accounting Information Disclosure, Cash Flow, and Company Financial Performance.