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All Journal Jurnal Ilmiah Akuntansi Kesatuan Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Hasibuan, David H M
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Penerapan Penurunan Nilai Aset Tetap Menurut Psak 48 Terhadap Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pertiwi, Ayu Rahmaniar; Sutarti, Sutarti; Hasibuan, David H M
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 1` (2019): JIAKES Edisi April 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.581 KB) | DOI: 10.37641/jiakes.v7i1`.203

Abstract

Fixed assets are tangible assets owned and used in production or providing goods and/or services, for rent to other parties or for administrative purposes and are forecasted to be made of service for more than a period of time and occasionally decreased in value due to the unrecoverable amount of the expected return compared to its booked value. Fixed assets decrease happens when the carrying amount/book value is higher than the expected recoverable amount. Recoverable amount is the higher value produced by the fair value when subtracted by selling cost and value in used. This research is designated to investigate the application of accountancy on the decreasing values of fixed assets on financial reports of manufacturing companies, whether they are already in accordance with the PSAK 48 (2014 revision); and to determine the effect of impairment of fixed asset value to the financial statements of manufacturing companies. This study uses descriptive-qualitative analysis and purposive sampling in the sample selection in which suitable for the applied criteria, and obtained 5 sample of 143 manufacturing companies. The data used are of secondary one obtained by downloading from the Indonesian Stock Exchange site. The study shows that most companies have complied to the PSAK 48 (2014 revision). Where of the 5 sample companies, 1 of them found to have released an inappropriate decreased fixed asset value in their notes of financial statements of 2015 and 2014. Based on the analysis, this indicates that fixed asset decrease has a negative influence and it is proven by fixed asset value presented in the financial statement and disclosed in the notes that its booked value is higher than the expected return, and that there is fixed assets value decrease acquired and recognized in the comprehensive income statements.
The Effects of Characteristics of the Board of Commissioners and Audit Committee on the Level of Risk Disclosure in Financial Sector Service Companies in the Banking Sector Listed on the Indonesia Stock Exchange in the Period 2015-2017 Hasibuan, David H M; Auliya, Meiliani
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 1 No. 2 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v1i2.22

Abstract

The aim of this study is to examine the effects of the board of commissioners and audit committee characteristics such as the proportion of independent commissioners, the board of commissioner size, frequency of board meetings, audit committee size, the proportion of independent audit committee and frequency of audit committee meetings on the level of risk disclosures. The results show that the frequency of board meetings, the proportion of independent audit committee and frequency of audit committee meetings significantly affect the level of risk disclosures, while the proportion of independent commissioners, the board of commissioner size, and audit committee size do not significantly affect the level of risk disclosures. The results show that the proportion of independent commissioners, the board of commissioner size, frequency of board meetings, audit committee size, the proportion of independent audit committee and frequency of audit committee meetings simultaneously have significant effects on the level of risk disclosures. The results of the study provide investors the information regarding the risk that companies could have, and they are also useful as a basis for making decisions
Co-Authors Auliya, Meiliani Pertiwi, Ayu Rahmaniar Sutarti Sutarti