Penggunaan Laporan Laba-Rugi dan Aliran Kas dalam Memprediksi Kinerja Perusahaan

Auditya, Endi, Drs. Sumiyana, Ak.

2007 | Skripsi | S1 Accounting

This research examines benefit of accrual and cashflows measures for observing companies operating activities, investing activities, and financing activities. It addresses the information provided jointly by income statement and cashflow statement (operating cashflow), and reveals that information provided by these accounting measures is dependent on their relatives magnitude. A absolute pattern of income in excess with operating cash flow, with both measures scaled and adjusted with asset or equity, it indicates extraordinary company growth for future period. Cash flow and income patterns are associated signicantly in statistic with various company operating, investing, and financing activities. Hypothesis test inform that income and operating cashflow are usefull to observe company growth and performance especially financial growth or financial performance, and prospect in the future when considered jointly and interpreted with congruance with financial accounty measurement theory. The purpose for this reaseach is to develop and asses expectations associted with information provided jointly by income statement and cash flow statement, Ingram and Lee (1997).

Kata Kunci : Laporan Laba-Rugi, Aliran Kas, Kinerja Perusahaan, Manajemen Keuangan, Laporan keuangan