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Khomsatun, Siti
Program Studi Akuntansi FPEB UPI
Economics, Econometrics & Finance

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PENERAPAN PENGUKURAN NILAI WAJAR PSAK-KONVERGENSI IFRS DAN DAMPAKNYA PADA PILIHAN KEBIJAKAN AKUNTANSI DI INDONESIA Khomsatun, Siti
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 2 (2016): Jurnal Riset Akuntansi dan Keuangan. Agustus 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i2.4031

Abstract

Abstract. This study aims to investigate the impact of the compulsory measurement of fair value and choice on the comparability of financial statements. This study uses data from nonfinancial public companies listed on the BEI. The method of determining the appeal level using the Taplin index and the increase or decrease of the appeal rate using the different test of Mc Nemar and Wilcoxon. The results show that there is no increase in the comparability of financial statements for accounting policies required to use value measurement. The accounting policy allowed to choose the method of measurement is also not proven there is a decrease in the comparability of financial statements. Differences in appeals occur only in the accounting policies of fixed assets that have increased appeal. This study shows that before and after the adoption of new standards related to fair value measurement, the financial reporting appeal level is still high. This study also indicates that the fair value measurement for the accounting policy allowed to select the measurement method is still low.Keyword: Measurement of Fair Value; Power of Appeals; Choice of Accounting, Index-Taplin Abstrak. Penelitian ini bertujuan untuk menginvestigasi dampak pengukuran nilai wajar yang diwajibkan dan pilihan terhadap daya banding laporan keuangan.Penelitian ini menggunakan data perusahaan publik non keuangan yang tercatat di BEI. Metode penentuan tingkat daya banding dengan menggunakan indeks Taplin dan peningkatan atau penurunan tingkat daya banding menggunakan uji beda Mc Nemar dan Wilcoxon. Hasil penelitian menunjukkan bahwa tidak ada peningkatan daya banding laporan keuangan untuk kebijakan akuntansi yang diwajibkan menggunakan pengukuran nilai.Kebijakan akuntansi yang diperbolehkan memilih metode pengukuran juga tidak terbukti terdapat penurunan daya banding laporan keuangan.Perbedaan daya banding terjadi hanya pada kebijakan akuntansi Aset Tetap yang mengalami kenaikan daya banding.Penelitian ini menunjukkan bahwa sebelum dan setelah penerapan standar baru terkait pengukuran nilai wajar, tingkat daya banding laporan keuangan masih tinggi.Penelitian ini juga mengindikasikan bahwa tingkat pengukuran nilai wajar untuk kebijakan akuntansi yang diperbolehkan memilih metode pengukuran masih rendah.Kata Kunci: Pengukuran Nilai Wajar; Daya Banding; Pilihan Akuntansi, Indeks-Taplin
Efek Moderasi Tingkat Konvergensi IFRS atas Pengaruh Accrual Reversal terhadap Persistensi Laba dan Respon Pasar Khomsatun, Siti
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 3 (2018): Jurnal Riset Akuntansi dan Keuangan. Desember 2018 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v6i3.13632

Abstract

The study aims to analyze moderating effect of IFRS convergence on the relationship accrual reversal with earning persistence and market response. The study used 1158 unbalances panel data from non-financial company listed in Indonesian stock exchange for period 2007-2012. Using generalized least squared, the results show that the accrual estimation error is the least persistent component of earning. In detail, accrual relating temporary fluctuation in working capital has more persistent than cash flow, but accrual relating firm growth is not found significantly effecting on earning persistent. The main result shows that IFRS convergence influences the relationship between accrual reversal and earning persistence, but it is not found in the relationship between accrual reversal and stock return. This result indicates that IFRS convergence can support manager has a better judgment precision, but investors still overprice cash flow and underprice accrual
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