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
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