Sifat-Sifat Time-Series Dari Angka Akuntansi Dan Konservatisme Industri Manufaktur  

Oleh:

Sayidah, Nur

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Auditing Indonesia vol. 9 no. 2 (Dec. 2005), page 189-207.
Topik: Conservatism; earning; cash flow; accural

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA70.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

This research examines the changing time-series properties of accounting numbers and conservatism over 1995-2003. accounting numbers which is studied are profitability, cash flow and accrual. we use accumulation of non operating accrual and variability of earning ditribution as measures of consevatism. the result of every year analysis show that percentage of reporting losses and profitability have not specific pattern over research periods. the sub period analysis result the different finding. percentage of reporting losses have increased from before monetary crisis to after monetary crisis. profitability have decreased from before monetary crisis to after monetary crisis. profitability fluctuation is not a result of change in the distribution of cash flow. ttest of non operating accrual accumulation and variability of earning distribution have evidenced an increasing of reporting conservatism.

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