Skip to main content

Perbandingan ketepatan klasifikasi model prediksi kepailitan berbasis akrual dan berbasis aliran kas

The objective of this research is to test and provide empirical evidence about accrual-based and cash flow-based financial ratios used to developt model of bankruptcy prediction early and compare accuracy of both model in classification of firm's financial situation in the future.

ata of the study are financial statement of all company listed in Jakarta Stock Exchange in 1999-2000 for estimation sample and in 2001 for validation sample, excluded financial and banking firm. The statistics method used to test hypotheses one is two-group discriminant analysis, while hypotheses two tested by using examination of Chi-Square

The empirical result indicate that accrual-based and cash flow-based financial ratios have ability to predict firm's financial situation in the future early. And so it is with result of examination of hypotheses two indicating that accrual-based bankruptcy prediction model differ and have ability of classification of firm's financial situation in the future betterly compared to cash flow-based bankruptcy prediction model.

Keyword: bankruptcy prediction model, accrual-based and cash flow-based financial ratios, two-group discriminant analysis, chi-square test

Source: Simposium Nasional Akuntansi 8
Click here to download (PDF)

Source:
http://e-learnaccounting.com/
Labels:

Comments

Post a Comment

Silahkan tulis komentar anda, gunakan bahasa yang baik dan enak dibaca. Terimakasih...!

Popular posts from this blog

Interactive Worksheet: The Accounting Equation

by Ken Delaney-Moore, Sheffield Hallam University Aims: This worksheet deals with: The accounting equation. The accounting concepts of 'business entity' and 'dual aspect'. The effects of transactions on the balance sheet. After having completed the worksheet you should be better able to perform to syllabus specifications relating to these points. When you are done, please fill-in the on-line evaluation form in order for us to monitor the quality of the materials we provide for you. Tell us what we're doing right and wrong. It takes very little time, and your opinions are valued - thank you. A business start-up Imagine that 'Jim Sayers' puts £5,000 of his personal savings into a business bank accoun...
Post a Comment
Read more

MEMBUAT DATABASE APLIKASI AKUNTANSI DENGAN MICROSOFT ACCESS 2007

Microsoft Office Access 2007 merupakan aplikasi pembuatan database yang diciptakan Raksasa Microsoft Corporation, Hingga saat ini banyak sekali perusahaan menggunakan aplikasi ini dalam membuat database untuk keperluan bisnisnya, baik dengan menggunakan 100% access, maupun dengan memanfaatkan enginenya dan menggabungkan dengan aplikasi visual lainnya seperti Visual Basic, dsb. Access 2007 merupakan dipenyempurnaan dari access 2003. Berikut ini kita akan mencoba membuat database sederhana untuk keperluan akuntansi. Untuk membuat aplikasi database akuntansi tentu diperlukan banyak tabel, query, dan report yang harus dipersiapkan. Apalagi jika akuntansi untuk perusahaan dagang, dan manufaktur. Untuk lebih memudahkan bagi pemula yang ingin belajar membuat aplikasi dengan menggunakan Microsoft office access 2007, maka disini saya akan mencoba membahas aplikasi database akuntansi sederhana untuk perusahaan jasa. dalam menyusun suatu database tentu sebelumnya kita harus menyusun normalisas...
46 comments
Read more

The Current Ratio

The Current Ratio The current ratio is also known as the working capital ratio and is normally presented as a real ratio. That is, the working capital ratio looks like this: Current Assets: Current Liabilities = x: y eg 1.75: 1 The Carphone Warehouse is our business of choice, so here is the information to help us work out its current ratio. Consolidated Balance Sheet 31 March 2001 25 March 2000 £'000 £'000 Total Current Assets 315,528 171,160 Creditors: Amounts falling due within one year 222,348 173,820 As we saw in the brief review of accounts section with Tesco's financial statements, the phrase current liabilities is the same as Creditors: Amounts falling due within one year . Here's the table to fill in. OK, so we've done this one for you! Current Ratio For the Carphone Warehouse 31 March 2001 Current Assets: Current Liabilities 315,528: 222,348 1.42: 1 25 March 2000 Current Assets: Current Liabilities 171,160: 173,820 0.98: 1 Math...
Post a Comment
Read more