Positive Accounting Theory In Predicting Accounting Choice (An Overview Of Adopted IFRS In PSAK 16 Research On The Audited Financial Statements)
Categorie(s):
Akutansi,Bisnis
Author(s):
Agustin Fadjareni
Keyword(s):
Positive Accounting Theory, Accounting Choice, IFRS.
DOI:
Abstract :
Background of this study is the implementation of IFRS di Indonesia
which is implemented since 2008. One of PSAK that have been adopted was PSAK
16. This PSAK was permited entity to choose one of the method of fair value or
historical cost to measure the property, plant and equipment. The purpose of this
study is to test if The Positive Accounting Theory can predict choices of fair value
method or historical cost method . This study observed 52 financial statement of
company that listed on BEI at 2009.
Dependent variable that used in this study was firm size, institutional
stock ownership, leverage, and industrial membership. Result of the study shows
that the fourth variable wasn’t have significant result in explaining The PAT
predicting accounting choice of those methods of property, plant and equipment
measurement.
ISSN:
1693-4482
eISSN:
-
Description:
Akuntansi dan Bisnis