.F"rnal AkuntansiTAHITN xTI I O2 /Mej / 2A08 ISSN:1410-3591

Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba Pada Perusahaan ManufakturDan Lembaga Keuangan Lainnya Yangrerdaftar Dr

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Pengaruh Komponen Akuntansi Akrual Sebagai Prediktor Arus_Kas Operasi PadaSaat Krisis Dan Setelah Krisis---- ' I --s Muna Elingga & Supatmi

Analisis Faktor-Faktor Yang Memp_qngaruhi Kinerja Keuangan BMT: Studi PadaBMT Sarana Wiraswasta Muslim Kota Malang

a Henny Indrawati

Pengaruh Arus Kas Dan Laba n\u.$alsiTerhadap Harg! laham P-erusahaanIndustri Kimia Yang Terdaftar Di Bursa Efek Jakarta

6 Keni

Reformasi Perpajakan Menuju Good Governance,q Linda Santioso

Net Initial Return Pada Penawaran Perdana Saham Di BEJ

.6 Rini Tri Hastuti

Hubungan Strategi Outsourcing Information Tech nology Dan Keberhasilan- -Outsourcing Information Technology(Studi Empiris padaPerusahaan-Perusahaan yang Terdaftar di BEJ)

a Antonius Singgih Setiawan

Peran Kompetensi Lulusan Akuntansi Pada Sektor Publik Dalam Kerangka ReformasiManajemen Keuangan Negara

.6 Bilmar ParhusiP

Analisis Peran Eksekutif Dan Legislatif Dalam Proses Penganggaran DanI'erik?3',1,{,i;Hf

iH:lHuil'iiiff i{^'[{f [il.[it.< Pasaman Silabai

Jurnal Akuntansi Tahun XII Nomor 02 Hlm. 117-235 Jakarta Mei 2008 rssN 1410 - 3591

JURNAL AKUNTNASIISSN 1410 - 3591

Mei 2008, Tahun XII, Nomor 02

Halaman ll7 - 235

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PENGARUH ARUS KAS DAN LABA AKUNTANSI TT]RHADAP HARGASAHAM PERUSAHAAN INDUSTRI KIMIA YANG TERDAFTAR DI BURSAEFEK IAKARTAKeni

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REFORMASI PERPAJAKAN MENUIU GOOD GOYERNANCELinda Santioso

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NETINITIAL RETURN PADA PENAWARAN PERDANA SAHAM DI BEJRini Tri Hastutiaaattaoaatatoaataataotaaataaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaataaaalaa

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PENGARUH KOMPONEN AKUNTANSI AKRUAL SEBAGAI PREDIKTOR ARUS

KAS OPERASI PADA SAAT KRISIS DAN SETELAH KRISIS

Muna Elingga1

Supatmi2

Abstract:

This article examines the effect of accrual accounting components that are measured by changes of account receivable, the changes of inventory, the changes of account payable, and the depreciation expense, toward operational cash flow during two years period in the crisis time and post-crisis time. The object of this research are manufacturing companies listed in BEJ (Jakarta Stock Exchange) of 1995-2003 period. Sampling used purposive sampling method.

Result of hypothesis test shows that the components of accrual accounting (by changes of account receivable, changes of inventory, changes of account payable, and depreciation expense) have influence and can predict the operational cash flow for the coming two years, both in crisis time and after crisis time. By partial test (t test), it can be seen that in crisis time, changes of account receivable, changes of inventory, and changes of account payable do not have influence and can not be used as predictors of operational cash flow for the coming two years. Meanwhile, depreciation expense has influence or can be used as a predictor of the coming two years of operational cash flow. In post-crisis time, the components of accrual accounting have influence or can be used as predictors of operational cash flow for the coming two years. Key words: Accrual accounting components, changes of account receivable, changes of

inventory, changes of account payable, and depreciation expense, crisis

,

1 Alumnus Fakultas Ekonomi Universitas Kristen Satya Wacana 2 Pengajar Fakultas Ekonomi Universitas Kristen Satya Wacana