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Zaki Baridwan
Fakultas Ekonomi Universitas Gadjah Mada, Yogyakarta
Economics, Econometrics & Finance

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Apakah Penyesuaian Laporan Keuangan Kedalam Metode Alternatif Diperlukan pada Analisis Rasio Keuangan? Retno Yulianti; Zaki Baridwan
Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2007)
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.v7i1.57

Abstract

The purpose of this study is to examine whether financial report adjustment in accounting method alternative is needed in financial ratios analysis. To answer this research question, researchers examine 15 financial ratios computed from financial statement under FIFO inventory method and straight line depreciation method, then compare them to financial ratios computed from the same financial statement under different method. The sample of the study used 53 firms JSX listed purposively selected. The data are obtained from 2002 to 2003, JSX database UGM, 15 financial ratios before adjustment and after accounting method adjustment then compared using Compare Means Paired-Sample T Test to normal data. If the data are not normal, researchers use Wilcoxon Signed Ranks Test.The research findings prove that there are significant financial ratios differences under different inventory methods. On the other hand, depreciation method differences do not affect financial ratios significantly.
Co-Authors Retno Yulianti