DETECTION OF CASH FLOW FROM OPERATION MANAGEMENT USING CLASSIFICATION AND TIMING

Authors

  • Debbianita Debbianita Maranatha Christian University
  • Vinny Stephanie Hidayat
  • Soddin Mangunsong
  • Raden Shafira Destiana Maranatha Christian University

DOI:

https://doi.org/10.24002/kinerja.v24i2.3178

Abstract

This study aims to examine whether management is proven to have cash flow from operation management (CFO management) using classification and timing in companies listed on the Indonesia Stock Exchange in 2017. The research method used is explanatory research, and the method of determining the sample used is the judgment sampling method. Testing the research hypothesis using the multiple regression analysis using eviews versin 6.0. The result from this study is no indication of CFO management using classification and timing.

 

Key words: cash flow from operation management, classification, timing

 

Author Biographies

Debbianita Debbianita, Maranatha Christian University

Bachelor Program in Accounting, Faculty of Economics

Vinny Stephanie Hidayat

Maranatha Christian University

Soddin Mangunsong

Maranatha Christian University

References

Call, A. 2008. The Implications of Cash Flow Forecasts for Investors’ Pricing and Managers’ Reporting of Earnings. Working paper, The University of Georgia.

Dechow, Patricia M. 1994. Accounting Earning and Cash Flows as measures of Firm performance The Role of Accounting Accruals. Journal of Accounting and Economics Vol.18 Page 3-42.

Lee, Lian Fen. 2012. Incentive to Inflate Reported Cash from Operations Using Classification and Timing. The Accounting Review Vol 87 No. 1 Page 1-33.

Pernyataan Standar Akuntansi Keuangan No.2 tahun 2014. Laporan Arus Kas. Dewan Standar Akuntansi Keuangan-Ikatan Akuntan Indonesia. Jakarta.

Wahyudi, Setyo Tri. 2016. Konsep dan Penerapan Ekonometrika menggunakan e-views. Jakarta: PT. RajaGrafindo Persada.

Watts, R.L., dan Zimmerman, J.L. 1986. Positive Accounting Theory. New York. Prentice Hall.

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Published

2020-09-24

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Articles