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All Journal AFEBI Accounting Review Media Riset Akuntansi Auditing & Informasi
Aruna Wirjolukito
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Economics, Econometrics & Finance

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ACCOUNTING RECOGNITION OF ASSET ABANDONMENT AND SITE RESTORATION Rena Maya Cahyanti; ARUNA WIRJOLUKITO
AFEBI Accounting Review Vol 5, No 2 (2020)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v5i02.187

Abstract

This research will discuss the recognition of asset abandonment and site restoration or commonly known as ARO (Asset Retirement Obligation) in oil and gas company. The purpose is to be able to provide an overview that can be used by companies in calculating ARO that must be paid at the end of the contract period. The formulation of the problem is which method is used to determining the amount of asset abandonment and site restoration or ARO that is appropriate to overcome the potential problems that arise at the end of the contract period. This research is carried out by using a mixed method in analyzing the findings, so it will find the in-depth findings which will be useful to assist the company's management in making decisions. Signal theory is a theory that will be chosen in this research. This research will use three stages of analysis, such as descriptive analysis, content analysis, and constant comparative analysis. Based on the results it might found that the recognition of asset abandonment and site restoration carried out according to regulations apply. While company uses the method of calculating liabilities based on future values that is continually calculate in present value. Keywords: Contingent liabilities, provisions, liability for asset abandonment and site restoration
PENGARUH ECONOMIC VALUE ADDED DAN FAKTOR LAINNYA TERHADAP HARGA PASAR SAHAM Julianti Sjarief; Aruna Wirjolukito
Media Riset Akuntansi, Auditing & Informasi Vol. 4 No. 1 (2004): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1045.068 KB) | DOI: 10.25105/mraai.v4i1.1813

Abstract

In financial management perspective, the objective of the firm is maximizing firm value that reflects wealth of the owners. Firm value, so far is acknowledge as a fine parameter in measuring management performance. Acco4ding to many literature we know before, good perfonnance will absolutely increase value of stockholders'equity After ROl become famous parameter, nowadays managers look around for better measurement. EVA so far, become one of them and in many cases proved that objectives. This paperexamine EVA, a new comer benchmark and tool, as measure-ment of management performance that puled by stock price. In regression method used, we simply find that EVA has advantage. Result from this study found that EVA does better status rather than leverage ratio and ages, that reflect firms' reputation before public.Keywords: EVA, DER, umurperusahaan, harga saham
Accounting Recognition of Asset Abandonment and Site Restoration Rena Maya Cahyanti; Aruna Wirjolukito
AFEBI Accounting Review Vol. 5 No. 2 (2020): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v5i02.187

Abstract

This research will discuss the recognition of asset abandonment and site restoration or commonly known as ARO (Asset Retirement Obligation) in oil and gas company. The purpose is to be able to provide an overview that can be used by companies in calculating ARO that must be paid at the end of the contract period. The formulation of the problem is which method is used to determining the amount of asset abandonment and site restoration or ARO that is appropriate to overcome the potential problems that arise at the end of the contract period. This research is carried out by using a mixed method in analyzing the findings, so it will find the in-depth findings which will be useful to assist the company's management in making decisions. Signal theory is a theory that will be chosen in this research. This research will use three stages of analysis, such as descriptive analysis, content analysis, and constant comparative analysis. Based on the results it might found that the recognition of asset abandonment and site restoration carried out according to regulations apply. While company uses the method of calculating liabilities based on future values that is continually calculate in present value.   Keywords: Contingent liabilities, provisions, liability for asset abandonment and site restoration
Co-Authors Rena Maya Cahyanti Sjarief, Julianti