Sifat-Sifat Time-Series dari Angka Akuntansi dan Konservatisme Industri Manufaktur

Nur Sayidah ()

Jurnal Akuntansi dan Auditing Indonesia, 2005, vol. 9, issue 2

Abstract: 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 distribution as measures of conservatism. 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. T-test of non operating accrual accumulation and variability of earning distribution have evidenced an increasing of reporting conservatism.Keywords: conservatism, earning, cash flow, accrual

Date: 2005
References: Add references at CitEc
Citations:

Downloads: (external link)
https://journal.uii.ac.id/JAAI/article/view/808/725 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:uii:jaaife:v:9:y:2005:i:2:id:808

Access Statistics for this article

Jurnal Akuntansi dan Auditing Indonesia is currently edited by Ana Yuliani

More articles in Jurnal Akuntansi dan Auditing Indonesia from Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia
Bibliographic data for series maintained by Ana Yuliani ().