SIFAT-SIFAT TIME-SERIES DARI ANGKA AKUNTANSI DAN KONSERVATISME INDUSTRI MANUFAKTUR
Abstract: This research
examines the changing time-series properties of accounting numbers and
conservatism over 1995-2003. Accounting numbers which is studied are
profitability, cash flow and accrual. We use accumulation of non operating
accrual and variability of earning distribution as measures of conservatism. The
result of every year analysis show that percentage of reporting losses and
profitability have not specific pattern over research periods. The sub period
analysis result the different finding. Percentage of reporting losses have
increased from before monetary crisis to after monetary crisis. Profitability
have decreased from before monetary crisis to after monetary crisis.
Profitability fluctuation is not a result of change in the distribution of cash
flow. T-test of non operating accrual accumulation and variability of earning
distribution have evidenced an increasing of reporting conservatism.
Keywords: conservatism,
earning, cash flow, accrual
Penulis: Nur Sayidah
Kode Jurnal: jpakuntansidd050006
