Analisis tambahan nilai informasi aliran kas operasi: metoda langsung-metoda tidak langsung
Wijayana, Singgih (pembimbing: Prof. Dr. jogiyanto HM., MBA), Prof. Dr. Jogiyanto HM., MBA
This research provides evidence on the usefulness information of direct and indirect cash flow from operation. It examines whether operating cash flows information reported using direct method have significant incremental information beyond the information reported using indirect method and vice versa. By analizing financial statement numbers, the result of this study shows there is evidence of significant incremental cash flow from Operation information reported using direct method and indirect method. This result is consistent with claims made by accounting standards regulator in many countries. Indonesian accounting standards regulators should obligate companies to disclose cash flow from Operation information reported using both direct and indirect method in a financial statement.
Kata Kunci : cash flow from operation, direct and indirect method, incremental information.
