Skripsi

AKRUAL SEBAGAI DASAR DALAM MEMPREDIKSI ARUS KAS MASA DEPAN (STUDI EMPIRIS PADA INDUSTRI KIMIA DASAR YANG TERDAFTAR DI BURSA EFEK JAKARTA PER1ODE 1996-2003)

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Penilaian

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Financial statement based on accrual, not only gives previous information involving revenue and expense but also gives future information about liabilities who have to be paid and cash to be accepted. Accruals improve the persistence of earnings relative to cash flow in high accrual firms, but reduce earnings in low a_ccrual firms. This research focuses on the role of an accrual in predicting future cash flow in financial reporting. The purpose of this thesis is to discuss this issue by generally using non representative sample limited by time-series. Based on result of analysis, it is concluded that current cash flow and accrual components are better than the other components like previous cash flow and aggregate earnings to predict future cash flow. Accrual components itself strengthen the ability of predictingfuture cash flow.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
0807000077	T27619	T276192008	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T276192008

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2008

Collation

xi, 63 hlm.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

332.041 07

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Arus Kas
Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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