Hubungan Tingkat Konservatisma Laporan Keuangan Dengan Kemampuan Memprediksi Laba Pada Perusahaan Manufaktur Industri Barang Konsumsi Di Bursa Efek Indonesia (BEI) Tahun 2003 2007

Hestiyani, Agi (2010) Hubungan Tingkat Konservatisma Laporan Keuangan Dengan Kemampuan Memprediksi Laba Pada Perusahaan Manufaktur Industri Barang Konsumsi Di Bursa Efek Indonesia (BEI) Tahun 2003 2007. S1 thesis, STIE Indonesia Banking School.

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Abstract

The purpose of this research is to examine earnings prediction power of companies applying conservatism and more optimistic accounting. The population consists of manufacturing companies especially consumption goods industry listed on the Indonesia Stock Exchange during period of 2003-2007. Sample members of 27 companies are selected using purposive sampling method. Earnings data used in the test is from the period of 2003-2007 and cash flow data is from 2004-2006 period The statistical results show that earning predictor and cash flow predictor from both of companies applying conservatism and more optimistic accounting are significant in predicting earning one year ahead. The ability of earning predictor of companies applying optimistic accounting in predicting earning is not different than earning predictor of companies applying conservatism accounting, so the statement that the ability of earning predictor of companies applying optimistic accounting in predicting earning is better than earning predictor of companies applying conservatism accounting is not capable of proof. This research also can not proof that the ability of cash flow predictor of companies applying optimistic accounting in predicting earning is better than cash flow predictor of companies applying conservatism accounting. The results of this research show companies applying conservatism accounting is more than companies applying optimistic in manufacturing companies especially consumption goods industry listed on the Indonesia Stock Exchange during period of 2003-2007 Key Words: conservatism accounting, earnings, operating cash flows.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 21 Oct 2020 05:29
Last Modified: 21 Oct 2020 05:29
URI: http://repository.ibs.ac.id/id/eprint/1605

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