Analisis dan Tren Penggunaan Accounting Choice yang dilakukan Perusahaan di Indonesia Pasca Adopsi IFRS
This study aims to analyze the accounting choice used by Indonesia’s public listed companies after IFRS convergence effectively applied in 2011 and 2012. Data used in this study were financial statements of Indonesia’s public listed companies in 2011 and 2012. The analysis focused on accounting choi...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Bina Nusantara University
2013-11-01
|
| Series: | Binus Business Review |
| Subjects: | |
| Online Access: | https://journal.binus.ac.id/index.php/BBR/article/view/1392 |
| _version_ | 1797712116361199616 |
|---|---|
| author | Heny Kurniawati |
| author_facet | Heny Kurniawati |
| author_sort | Heny Kurniawati |
| collection | DOAJ |
| description | This study aims to analyze the accounting choice used by Indonesia’s public listed companies after IFRS convergence effectively applied in 2011 and 2012. Data used in this study were financial statements of Indonesia’s public listed companies in 2011 and 2012. The analysis focused on accounting choice in fixed assets (PSAK 16), intangible assets (PSAK 19), and investment property (PSAK 13). The study showed that public listed companies tend to choose historical cost to account for their fixed assets, intangible assets, and investment property. For fixed assets, it is only 2.5% changing their accounting policy to revaluation method. While for investment property, it is only 15% using revaluation method. All of public listed companies used historical cost method to record their non-goodwill intangible assets. |
| first_indexed | 2024-03-12T07:17:02Z |
| format | Article |
| id | doaj.art-409aa55d21854a7e9194d15a8255b625 |
| institution | Directory Open Access Journal |
| issn | 2087-1228 2476-9053 |
| language | English |
| last_indexed | 2024-03-12T07:17:02Z |
| publishDate | 2013-11-01 |
| publisher | Bina Nusantara University |
| record_format | Article |
| series | Binus Business Review |
| spelling | doaj.art-409aa55d21854a7e9194d15a8255b6252023-09-02T22:42:37ZengBina Nusantara UniversityBinus Business Review2087-12282476-90532013-11-014276577510.21512/bbr.v4i2.13921252Analisis dan Tren Penggunaan Accounting Choice yang dilakukan Perusahaan di Indonesia Pasca Adopsi IFRSHeny Kurniawati0Bina Nusantara UniversityThis study aims to analyze the accounting choice used by Indonesia’s public listed companies after IFRS convergence effectively applied in 2011 and 2012. Data used in this study were financial statements of Indonesia’s public listed companies in 2011 and 2012. The analysis focused on accounting choice in fixed assets (PSAK 16), intangible assets (PSAK 19), and investment property (PSAK 13). The study showed that public listed companies tend to choose historical cost to account for their fixed assets, intangible assets, and investment property. For fixed assets, it is only 2.5% changing their accounting policy to revaluation method. While for investment property, it is only 15% using revaluation method. All of public listed companies used historical cost method to record their non-goodwill intangible assets.https://journal.binus.ac.id/index.php/BBR/article/view/1392IFRS convergence, accounting choice, fixed assets, intangible assets, investment property |
| spellingShingle | Heny Kurniawati Analisis dan Tren Penggunaan Accounting Choice yang dilakukan Perusahaan di Indonesia Pasca Adopsi IFRS Binus Business Review IFRS convergence, accounting choice, fixed assets, intangible assets, investment property |
| title | Analisis dan Tren Penggunaan Accounting Choice yang dilakukan Perusahaan di Indonesia Pasca Adopsi IFRS |
| title_full | Analisis dan Tren Penggunaan Accounting Choice yang dilakukan Perusahaan di Indonesia Pasca Adopsi IFRS |
| title_fullStr | Analisis dan Tren Penggunaan Accounting Choice yang dilakukan Perusahaan di Indonesia Pasca Adopsi IFRS |
| title_full_unstemmed | Analisis dan Tren Penggunaan Accounting Choice yang dilakukan Perusahaan di Indonesia Pasca Adopsi IFRS |
| title_short | Analisis dan Tren Penggunaan Accounting Choice yang dilakukan Perusahaan di Indonesia Pasca Adopsi IFRS |
| title_sort | analisis dan tren penggunaan accounting choice yang dilakukan perusahaan di indonesia pasca adopsi ifrs |
| topic | IFRS convergence, accounting choice, fixed assets, intangible assets, investment property |
| url | https://journal.binus.ac.id/index.php/BBR/article/view/1392 |
| work_keys_str_mv | AT henykurniawati analisisdantrenpenggunaanaccountingchoiceyangdilakukanperusahaandiindonesiapascaadopsiifrs |