Apakah Penyesuaian Laporan Keuangan Kedalam Metode Alternatif Diperlukan pada Analisis Rasio Keuangan?

Retno Yulianti (Fakultas Ekonomi Universitas Pembangunan Nasional “Veteran”, Yogyakarta)
Zaki Baridwan (Fakultas Ekonomi Universitas Gadjah Mada, Yogyakarta)

Jurnal Akuntansi dan Bisnis
Vol 7, No 1 (2007)

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.