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PERBEDAAN DAYA PREDIKSI LABA ANTARA AKUNTANSI KONSERVATISME DENGAN AKUNTANSI OPTIMISME - PREDICTION POWER OF INCOME DIFFERENCES BETWEEN ACCOUNTING CONSERVATISM WITH OPTIMISM
| Detail | |
|---|---|
| Author | TUTIK ARNIATI |
| ID | 202.710.103 |
| Published Date | 30-07-2011 |
Abstract
-Abstract In the study aims to examine the predictive power of the earning difference between companies that use conservative accounting with the Company Optimists. Results of this study will be usefull to investors as a consideration in making an investment decision in particular on the selection of the company after learning behavioe in the management of the company. This study uses secondary data from the Indonesian Capital Market Directory (ICMS) issued by the Indonesia Stock Exchange (IDX), and the financial statement of the companies that have non-financial publised 2007-2010. Measurement of conservatism using Earning/Stock return relation measures,Earning/accrual, and Net asset measures. The Earning/Accrual resulting Mean Absolut Eror (Mabe) Conservative group is higher than Mean Absolut Eror (Mabe) Non Conservative Mabe. This suggests that the Conservative group prediction power, higher than the non-conservative. Using a confidence level of 5%, the test result showed no significant difference between the predictive power of earning in the Conservative group, with the Optimists (Non Conservative). The results of this study support previous research, that is research Agung Suaryana (2008), using methods Earning/Accrual, the result is no significant difference between the predictive power earning in the Conservative group, with a non-Conservative. But with the other measurements that conservatism Earning Methods/Stock Return Relation and Methods Net Asset its result there is a significant difference between the predictive power of earnings in the Conservative group, with non-Conservative.