AKRUAL SEBAGAI DASAR DALAM MEMPREDIKSI ARUS KAS MASA DEPAN (STUDI EMPIR1S PADA INDUSTR1 KIMlA DASAR YANG TERDAFTAR DI BURSA EFEK JAKARTA PER1ODE 1996-2003)

ELISA, SUPRAGAWATI and Nasai, M. (2008) AKRUAL SEBAGAI DASAR DALAM MEMPREDIKSI ARUS KAS MASA DEPAN (STUDI EMPIR1S PADA INDUSTR1 KIMlA DASAR YANG TERDAFTAR DI BURSA EFEK JAKARTA PER1ODE 1996-2003). Undergraduate thesis, Sriwijaya University.

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Abstract

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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Akrual, Arus kas
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	24 Feb 2020 02:54
Last Modified:	24 Feb 2020 02:54
URI:	http://repository.unsri.ac.id/id/eprint/27619

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