KEBERADAAN LAPORAN ARUS KAS DAN PERSEPSI PEMAKAI LAPORAN KEUANGAN : SEBUAH KAJIAN EKSPERIMENTAL

Abstract

Cash flow statement is one of the elements of financial statements. It is a mandatory statements, that is necessary to be examined whether the cash flow statement significantly can enhance information gathering for users so it could affect their perception when predicting firm financial performance consisted cash flow statement or not. The aim of the study is to examine the effect of the cash flow statement enclosed or not in the financial statement to the perception of financial statement users in predicting the firm financial performance. This research was designed as a quasi experimental study that was conducted by pretest and posttest experimental group designs. There were two kinds of data used in this research, primary and secondary data. The primary ones were perception of financial users collected by experimental scenarios, and the others were the financial statement from two firms and their financial ratios. The experiment was conducted into two experiments. In Experiment one, financial statement did not inclose cash flow statement, and in Experiment two did. Each Experment had two scenarios respectively. The scenarios were designed one for financial statement that consist transitory earnings in its income statement, and the other did not. Data were analyzed by two means paired-samples t-test. The result showed that in the scenario in which the income statements did not consist transitory earnings, there were not different perception for judgmental decision making within subjects who perceived the financial ratio both the financial statement inclosed the cash flow statement or not. And the other hands, when the income statement consisted transitory earnings, the subject showed on the contrary results. The conclusion and limitation are also discussed. Keywords : cash flow statement, financial ratio, perception, Predicting firm financial performance