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All Journal The Indonesian Journal of Accounting Research
Wilopo Wilopo
STIE Perbanas Surabaya
Economics, Econometrics & Finance

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Konservatisme Akuntansi, Value Velevance dan Discretionary Accruals: Implikasi Empiris Model Feltham-Ohlson (1996) Sekar Mayangsari; Wilopo Wilopo
The Indonesian Journal of Accounting Research Vol 5, No 3 (2002): JRAI September 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.83

Abstract

This study documents evidence on the valuation effects of accounting conservatism in context of the Feltham-Ohlson (1996) model. This study investigates whether managers manage reported earnings under conservatism. Recent accounting research finds that the discretionary accruals component of earnings communicates managers’ private information to investor and can use as a tool for detecting earnings management. We find, first,that goodwill (the difference between market and book value of equity) is a function of abnormal operating earnings and beginning operating earnings. Our test results support the implication of FO model that the effect of abnormal operating earnings on goodwill increases with operating cash receipts persistence. Second, we find there is an earnings management in  firm  that implement conservatism. Third, interaction between discretionary accruals and bonus plan, debt covenant and political cost, can effect firm’s value.
Prediksi Kebangkrutan Bank wilopo wilopo
The Indonesian Journal of Accounting Research Vol 4, No 2 (2001): JRAI May 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.58

Abstract

Bank Indonesia controls Banks’ operations in Indonesia and their annual financial statements must be published. But several banks had poor performances, so that had to be liquidated.This study is designed to investigate whether published banks’ annual financial statements can be used to predict a possibility to bankruptcy by using CAMEL ratios and other indicators. Estimated samples were 7 banks that were liquidated and 87 banks that weren’t liquidated in 1997 with 1996’ annual fanatical statements data. Validated sampels were 16 banks that were liquidated and 70 banks weren’t liquidated in 1999with 1997’ annual financial statements data. This study used ANOVA and logit regression as statistic tools.The results of this study stated that the dominant factor of banks’ liquidation in 1997 was loosed loan to banks’ owner or group and the dominant factor of banks’ liquidation in 1999 was the high operation cost. By estimated and validated sampels test about bank bankruptcy prediction, the decision to close banks was stated for banks that had not to liquidate (error type 1). For these results, bank bankruptcy prediction should use not only CAMEL ratios, but also should use other variables as economic, politic or other factors.
Co-Authors Sekar Mayangsari