This study aims to find alternative information non-earnings (earnings) after IFRS convention in investing by testing (1) the relationship of fundamental information (account receivable signal, inventory signal, gross margin signal, sales, and administrative signal, effective tax signal, labor force and capital expenditure signal) on stock returns; and (2) Cash flows information (operating cash, investing cash and financing cash) on stock returns. This research was conducted on the Indonesia Stock Exchange (IDX) using secondary data. Sampling was carried out purposively and resulted in 175 observational data in 2012-2016. Data were analyzed using multiple linear analysis methods. The results showed (1) fundamental information such as account receivable, sales and administrative expenses and capital expenditure had a significant effect on stock returns, while fundamental signals such as inventory, gross margin, effective tax rate, labor force showed insignificant results; and (2) Cash flow information such as operating cash flows, investing cash and financing cash also provide insignificant results. Based on the results of these studies it can be concluded that fundamental information such as account receivable signal, sales, and administrative signal and capital expenditure signal can be used as alternative information in investing after IFRS convergence.
Abstrak Tujuan penelitian ini adalah menganalisis perlakuan metode dana cadangan terhadap piutang tak tertagih. Jenis data yang digunakan yaitu data kualitatif dan data kuantitatif, sumber data yaitu data primer dan data sekunder. Metode analisis yang digunakan yaitu analisis deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa perlakuan metode dana cadangan terhadap piutang tak tertagih dicadangankan pada akhir periode setiap bulannya. Hal ini dapat dilihat bahwa metode dana cadangan terhadap piutang tak tertagih yang digunakan adalah dengan cara pembentukan PPAP (Cadangan Penyisihan Penghapusan Aset Produktif). Kata Kunci: Metode Dana Cadangan, Piutang Tak TertagihAbstractThe purpose of this study is to analyze the treatment of the reserve fund method against uncollectible receivables. The types of data used are qualitative data and quantitative data, data sources are primary data and secondary data. The analysis method used is qualitative descriptive analysis. The results of this study show that the treatment of the reserve fund method against uncollectible receivables is reserved at the end of the period of each month. It can be seen that the method of reserve funds against uncollectible receivables used is by means of the formation of PPAP (Reserve Allowance for Elimination of Productive Assets). Keywords: Reserve Fund Method, Uncollectible Receivables
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.