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Pengaruh klasifikasi komponen laba terhadap kemampuan prediksi laba

Werdiningsih, Sri (2004) Pengaruh klasifikasi komponen laba terhadap kemampuan prediksi laba. Jurnal Ekonomi, 8 (2).

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The accounting profession requires that firms disaggregate net income into specific components. Dispite the widespread assumption that earnings disaggregation is important for accessing firm earning, there is little empirical evidence that the classification scheme actually improves predictive content of earnings. The objective of this research is to empirically examine predictive content of classification earnings components. Five classification models are use to predict earnings and there clssifications models are use to predict earnings before special items, discontinued operation and extraordinary items. There are one hundred and twenty companies selected as a sample for this research available on 1996 Indonesian Capital market Directory. It consist of seventy-five companies used for an estimation sample and forty-five companies used for a validation sample. The evidence in this research demonstrates that earnings classification into specific comapnies improve predictive content of earnings.

Item Type: Article
Additional Information: Nama : Sri Werdiningsih NIDN : 0711026301
Uncontrolled Keywords: Classification earnings components, predictive content, estimation sample, validation sample
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: tassa Natassa Auditasi
Date Deposited: 10 Feb 2022 03:09
Last Modified: 10 Feb 2022 03:09

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