ANALISIS PERBANDINGAN RELEVANSI NILAI LABA BERSIH DAN ARUS KAS PADA SIKLUS HIDUP PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Sulistyaningsih, Tuti (2010) ANALISIS PERBANDINGAN RELEVANSI NILAI LABA BERSIH DAN ARUS KAS PADA SIKLUS HIDUP PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI. S1 thesis, Universitas Mercu Buana.

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Abstract

This research is aimed to examine the relative value-relevant of net income and cash flow measures in different life cycle stages. Corporate life cycle consists of four stages: start up, growth, mature, and decline stage. Firms in different life cycle stages have different characteristics, and therefore in each life cycle stages the usefulness of accounting measures also different. Net income are predicted to be more value relevant in mature stages, while cash flows are expected to be more value relevant in stages characterized by star up, growth, and decline stages. Sample that be used are 30 manufactures companies listed in Indonesia Stock Exchange (BEI) during 2004 until 2008. This research do not analyze for the staar up stage, because of the limitation of the sample data. The results prove that in the growth stage,the analysis supports the hypothesis that cash flows are more value relevant than net income, however, in the mature and decline stages, the analysis results reject the hypotesis. Keywords : firm’s life cycle, value-relevant, net income, cash flows

Item Type:	Thesis (S1)
Call Number CD:	FE/AK.10 335
Call Number:	SE/AK/10/485
NIM/NIDN Creators:	43208110374
Uncontrolled Keywords:	firm’s life cycle, value-relevant, net income, cash flows
Subjects:	600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Admin Perpus UMB
Date Deposited:	02 Feb 2011 10:13
Last Modified:	26 Nov 2025 04:37
URI:	http://repository.mercubuana.ac.id/id/eprint/23538

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