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PENGARUH KOMPONEN AKUNTANSI AKRUAL SEBAGAI PREDIKTOR ARUS
KAS OPERASI PADA SAAT KRISIS DAN SETELAH KRISIS
Muna Elingga1
Supatmi2
Abstract:
This article examines the effect of accrual accounting components that are measured by changes of account receivable, the changes of inventory, the changes of account payable, and the depreciation expense, toward operational cash flow during two years period in the crisis time and post-crisis time. The object of this research are manufacturing companies listed in BEJ (Jakarta Stock Exchange) of 1995-2003 period. Sampling used purposive sampling method.
Result of hypothesis test shows that the components of accrual accounting (by changes of account receivable, changes of inventory, changes of account payable, and depreciation expense) have influence and can predict the operational cash flow for the coming two years, both in crisis time and after crisis time. By partial test (t test), it can be seen that in crisis time, changes of account receivable, changes of inventory, and changes of account payable do not have influence and can not be used as predictors of operational cash flow for the coming two years. Meanwhile, depreciation expense has influence or can be used as a predictor of the coming two years of operational cash flow. In post-crisis time, the components of accrual accounting have influence or can be used as predictors of operational cash flow for the coming two years.
Key words: Accrual accounting components, changes of account receivable, changes of inventory, changes of account payable, and depreciation expense, crisis
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Alumnus Fakultas Ekonomi Universitas Kristen Satya Wacana
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