LAPORAN ARUS KAS METODE LANGSUNG SEBAGAI ALAT PREDIKSI ARUS KAS OPERASIONAL MASA DEPAN
The objective of this study is to examine the ability of direct cash flow statement in predicting future cash flow. This study is conducted to evaluate FASB�s statements in SFAS 95 and IAI�s statements in PSAK No. 2, that the direct method provide more useful information in predicting future cas...
| Main Authors: | , |
|---|---|
| Format: | Thesis |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2011
|
| Subjects: |
| _version_ | 1797030501872041984 |
|---|---|
| author | , Bety Nur Achadiyah, S.Pd , Prof. Dr. Slamet Sugiri, MBA |
| author_facet | , Bety Nur Achadiyah, S.Pd , Prof. Dr. Slamet Sugiri, MBA |
| author_sort | , Bety Nur Achadiyah, S.Pd |
| collection | UGM |
| description | The objective of this study is to examine the ability of direct cash flow statement
in predicting future cash flow. This study is conducted to evaluate FASB�s
statements in SFAS 95 and IAI�s statements in PSAK No. 2, that the direct
method provide more useful information in predicting future cash flow than
indirect method. The panel data regression models are developed by regarding the
efficient regression model. This study evaluates the two cash flow models. The
first model consists of direct cash flow components whereas the second model
consists of indirect components. The sample of this study is manufacturing
companies listed in Indonesia Stock Exchange within the period of 1999-2005.
The data is collected using purposive sampling method. The amount of the sample
is 82 companies in 7 years, so obtain 754 observations.
The result of this study shows that model consisting direct cash flow components
has better prediction ability than model consisting indirect cash flow components.
The empirical result supports the FASB�s and IAI�s statements, that direct method
provide more useful information in predicting cash flow than indirect method. |
| first_indexed | 2024-03-13T22:06:48Z |
| format | Thesis |
| id | oai:generic.eprints.org:89292 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:06:48Z |
| publishDate | 2011 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:892922014-08-20T02:50:38Z https://repository.ugm.ac.id/89292/ LAPORAN ARUS KAS METODE LANGSUNG SEBAGAI ALAT PREDIKSI ARUS KAS OPERASIONAL MASA DEPAN , Bety Nur Achadiyah, S.Pd , Prof. Dr. Slamet Sugiri, MBA ETD The objective of this study is to examine the ability of direct cash flow statement in predicting future cash flow. This study is conducted to evaluate FASB�s statements in SFAS 95 and IAI�s statements in PSAK No. 2, that the direct method provide more useful information in predicting future cash flow than indirect method. The panel data regression models are developed by regarding the efficient regression model. This study evaluates the two cash flow models. The first model consists of direct cash flow components whereas the second model consists of indirect components. The sample of this study is manufacturing companies listed in Indonesia Stock Exchange within the period of 1999-2005. The data is collected using purposive sampling method. The amount of the sample is 82 companies in 7 years, so obtain 754 observations. The result of this study shows that model consisting direct cash flow components has better prediction ability than model consisting indirect cash flow components. The empirical result supports the FASB�s and IAI�s statements, that direct method provide more useful information in predicting cash flow than indirect method. [Yogyakarta] : Universitas Gadjah Mada 2011 Thesis NonPeerReviewed , Bety Nur Achadiyah, S.Pd and , Prof. Dr. Slamet Sugiri, MBA (2011) LAPORAN ARUS KAS METODE LANGSUNG SEBAGAI ALAT PREDIKSI ARUS KAS OPERASIONAL MASA DEPAN. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=51924 |
| spellingShingle | ETD , Bety Nur Achadiyah, S.Pd , Prof. Dr. Slamet Sugiri, MBA LAPORAN ARUS KAS METODE LANGSUNG SEBAGAI ALAT PREDIKSI ARUS KAS OPERASIONAL MASA DEPAN |
| title | LAPORAN ARUS KAS METODE LANGSUNG
SEBAGAI ALAT PREDIKSI
ARUS KAS OPERASIONAL MASA DEPAN |
| title_full | LAPORAN ARUS KAS METODE LANGSUNG
SEBAGAI ALAT PREDIKSI
ARUS KAS OPERASIONAL MASA DEPAN |
| title_fullStr | LAPORAN ARUS KAS METODE LANGSUNG
SEBAGAI ALAT PREDIKSI
ARUS KAS OPERASIONAL MASA DEPAN |
| title_full_unstemmed | LAPORAN ARUS KAS METODE LANGSUNG
SEBAGAI ALAT PREDIKSI
ARUS KAS OPERASIONAL MASA DEPAN |
| title_short | LAPORAN ARUS KAS METODE LANGSUNG
SEBAGAI ALAT PREDIKSI
ARUS KAS OPERASIONAL MASA DEPAN |
| title_sort | laporan arus kas metode langsung sebagai alat prediksi arus kas operasional masa depan |
| topic | ETD |
| work_keys_str_mv | AT betynurachadiyahspd laporanaruskasmetodelangsungsebagaialatprediksiaruskasoperasionalmasadepan AT profdrslametsugirimba laporanaruskasmetodelangsungsebagaialatprediksiaruskasoperasionalmasadepan |