Pengaruh Moderasi Konservatisma Akuntan terhadap Kemampuan Laba dan Arus dalam Memprediksi Arus Kas pada Masa yang Akan Datang

Handayani, Marsista Ikha (2007) Pengaruh Moderasi Konservatisma Akuntan terhadap Kemampuan Laba dan Arus dalam Memprediksi Arus Kas pada Masa yang Akan Datang. Jurnal thesis, STIE YKPN.

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Abstract

The objective of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is used to wide range of users in making economics desicions. The objective of this study is to test relationship of the ability of earnings and cash flow in predicting of the future cash flow and to determine influence of accounting conservatism in interact the ability cash flow in predicting of the future cash flow. Sample in this research is manufacture companies that listed in Jakarta Stock Market for the financial report in 2000-2005 periods. Sample includes 95 financial statement of company, taken by the purposive sampling method. This study tests third hypothesis. First earnings and cash flow is significant to predict future cash flow. Second, influence of accounting conservatism in interact ability earnings in predicting of the future cash flow. Third, influence of accounting conservatism in interact ability cash flow in predicting of the future cash flow. The result showed that earnings and cash flow is significant in predicting future cash flow. At examination of second and third hypothesis found that accounting conservatism weakening the ability earnings and cash flow in predicting of the future cash flow.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number HAN p 106/2007
Uncontrolled Keywords: earnings, cash flow, conservatism instrument variable, financial statement
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 29 Jul 2019 08:56
Last Modified: 29 Jul 2019 08:56
URI: http://repository.stieykpn.ac.id/id/eprint/446

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