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All Journal Jurnal Pendidikan JTP - Jurnal Teknologi Pendidikan EDUKATIF : JURNAL ILMU PENDIDIKAN Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Al Yasini : Jurnal Keislaman, Sosial, hukum dan Pendidikan Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Diseminasi : Jurnal Pengabdian kepada Masyarakat Budimas : Jurnal Pengabdian Masyarakat Jurnal Penelitian, Pendidikan dan Pengajaran: JPPP DEDIKASI: Community Service Reports Community Empowerment J-KIP (Jurnal Keguruan dan Ilmu Pendidikan) Sewagati: Jurnal Pengabdian Masyarakat Indonesia JOEL: Journal of Educational and Language Research Proceeding of International Conference on Science, Education, and Technology Jurnal pengembangan pendidikan akuntansi dan keuangan
Lies Nurhaini
Universitas Sebelas Maret
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Journal : Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi

 1 
RELEVANSI KANDUNGAN INFORMASI ANTARA CASH FLOW DAN EARNINGS PADA PERUSAHAAN YANG MENGALAMI FASE DECLINE Lies Nurhaini; Y Anni Aryani; Anas Wibawa
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2012)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (88.468 KB) | DOI: 10.35591/wahana.v15i1.57

Abstract

Statement in the financial press and recent research suggest that controversy exist as to which accounting measure is more value-relevant: earnings or cash flow. This study examines the relative value relevance of earnings and cash flow measures in decline stage of a firm. Another aim of this study is to predict financial distress condition in that stage. Cash flow is expected to be more valuerelevant in the decline stage. In addition, it is argue that the firms in the decline stage are predicted having financial distress. The analysis sample consists of 30 firms in the decline stage. The entire sample member listed on the Indonesian Stock Exchange (IDX) during the period of 2007-2010 is selected using purposive sampling method. Evidence supports the hypothesis that cash flow is more value-relevant than earnings. Another result of this study shows that just 11 from 30 firms in the decline stage experience financial distress condition.Keywords: decline, value relevance, cash flow, earnings, financial distress
Co-Authors Agung Nur Probohudono An Nurrahmawati An Nurrahmawati Anas Wibawa Anis Suryaningsih Asna Rafiska Hardini Asri Diah Susanti Bagas Narendra Parahita Bagas Narendra Parahita Citra Nailus Sa’ida Rahma Dian Perwitasari Dian Perwitasari Elvia Ivada Estetika Mutiaranisa Kurniawati Estetika Mutiaranisa Kurniawati Fatimatuz Zahroh, Fatimatuz Ghufronudin Ghufronudin Hasim Hasim Iswary Amalia Kamila Luthfia Yahya Khresna Bayu Sangka Khresna Bayu Sangka Kus Indrani Listyoningrum Liana Fahrunisa Listyoningrum, Kus Indrani Nastiti, Leilani Devina Nur Chayati Nur Fatah Abidin Okta Hadi Nurcahyono Saktiana Rizki Endiramurti Saktiana Rizki Endiramurti Sari, Tasya Widya Sigit Santosa Sigit Santosa Silvia Dewi Sri Sumaryati Sri Sumaryati Sudiyanto Sudiyanto Sudiyanto Sudiyanto Sudiyanto Sudiyanto Susanti, Asri Diah susilaningsih susilaningsih Y Anni Aryani Yulistiana, Nita Cahya