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All Journal Binus Business Review Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Ultima Management : Jurnal Ilmu Manajemen Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Jurnal Akuntansi
Wijaya, Chandra Ferdinand
Fakultas Ekonomi Program Studi Akuntansi - Universitas Katolik Parahyangan (Jalan Ciumbuleuit No. 94, Bandung)
Humanities Economics, Econometrics & Finance

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Journal : Jurnal Akuntansi

 1 
Revaluasi Aset Tetap pada Perusahaan Sektor Industri Manufaktur Di Indonesia Chandra Ferdinand Wijaya
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.3105

Abstract

IFRS was formed which is expected to improve the quality of financial reporting and enchance comparability of financial information for decision making. Indonesia is one of the countries that adopted IFRS. One of the IFRS standard adopted by Indonesia is the fixed assets accounting standard as outlined in PSAK 16. PSAK 16 explains that the measurement of fixed assets can be done by choosing between cost models or revaluation models. This study is intended to provide development of fixed asset measurement models that tend to be used by the manufacturing companies in Indonesia along with the reasons underlying to apply the related fixed asset measurement model. This research is an analytical descriptive study conducted on manufacturing companies listed on the Indonesia Stock Exchange from 2015 until 2017. The result shows that most of the manufacturing companies in Indonesia still use the cost model in the measurement of fixed assets for financial reporting. Nonetheless, there are already several manufacturing companies that implement fixed asset revaluation models and the number has increased from year to year. With this in mind, the revaluation model for fixed assets is growing and the role of asset valuation services is felt to be increasingly needed. Keywords: Cost Model, Fixed Asset, IFRS, PSAK 16, and Revaluation Model
Co-Authors Elsje Kosasih Felisia . Hamfri Djajadikerta Haryani Chandra Kurnia, Tanto Sylvia Fettry Elvira Maratno