Relevansi Nilai Akrual dan Residual Income

Fakhtan Achyani


Value Relevance represents reporting of accountancy numbers owning a prediction relating to market values of equity. Accrual has important role in measurement of financial reporting. Elementary premise in accountancy of accrual is that profit which consist of cash flow operate for and accrual, will give better indicator for the profit of future, cash flow, and dividend; if compared to cash flow in this time and the past. Residual Income has economic component and accountancy. Economic profit represent of economic component of residual income. Though total the residual income is equal to total economic profit during specified period, role of accountancy influence period where reported economic profit and possible influence the amount of reported income residual of period to period. The accrual has important role in measurement of financial reporting and profit. The residual income represent a benchmark to assess accountancy relevancy data.


Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia

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