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All Journal Jurnal Akuntansi dan Bisnis Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
Y Anni Aryani
Fakultas Ekonomi Universitas Sebelas Maret
Economics, Econometrics & Finance

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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
Pengaruh Faktor-Faktor Kualitas Jasa terhadap Kepuasan Nasabah (Study Kasus di Bank Syariah Mandiri Cabang Surakarta) Anggit Utami; Y Anni Aryani
Jurnal Akuntansi dan Bisnis Vol 4, No 1 (2004)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v4i1.6

Abstract

Quality and customer satisfaction are two keywords for organization survival,especially in a high competition era. The research uses 53 samples, they are Syariah Mandiri Bank branch Surakarta customer. The variables being examined are tangibles, responsiveness, assurance, empathy, reliability, and customer satisfaction.The result of regression analysis shows that just assurance and responsiveness variables had influence on customer satisfaction, while other independent variablesare not relevant with the hypothesis.
Co-Authors Anas Wibawa Anggit Utami Lies Nurhaini