PENERAPAN PENGUKURAN NILAI WAJAR PSAK-KONVERGENSI IFRS DAN DAMPAKNYA PADA PILIHAN KEBIJAKAN AKUNTANSI DI INDONESIA
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
Keywords
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DOI: https://doi.org/10.17509/jrak.v4i2.4031
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