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All Journal Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Proceeding of National Conference on Accounting & Finance
Nugroho Wisnu Murti
Sekolah Tinggi Ilmu Ekonomi AUB Surakarta
Economics, Econometrics & Finance

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KRITIK TERHADAP KLAIM KEANDALAN PADA HIRARKI PENGUKURAN NILAI WAJAR: Sebuah Literature Review Nugroho Wisnu Murti; Indriyana Widyastuti
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 2 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.242 KB) | DOI: 10.35591/wahana.v21i2.142

Abstract

This article provide consideration for the Indonesian Financial Accounting Standards Board that requires a review of Indonesia's Financial Accounting Standards (PSAK) 68 concerning Measurement of Fair Value. Fair Value has potential misinterpretation definition between price and value. This potential misinterpretation is indicated to be the rationale put forward in the fair value hierarchy which is indicated unfair. This potential based on claims at each level which can be questioned with the existence of aggressive discretionary issues and the analogy of financial statement analysis. However, this problem had been proven getting down by involvement of independent and professional assessment. Therefore, fair value hierarchy has the same potential of reliability by the third party. If each level has the same potential, this hierarchy can be removed to avoid misinterpretation by users of financial statements. The obligation to disclose the basis of valuation is fairer to be implemented than the hierarchy which is have potensial misinterpretation. This opinion was not without foundation, because this article based on a literature review that starts from: 1) study of the relevance of the Indonesian Financial Accounting Standards concerning fair value with the Indonesian Assessment Standards; 2) fundamental study to interpret fair value based on review literature; and 3) study of allegations of the same potential submitted in the direction of fair value as regulated in PSAK 68. Keywords: fair value hierarchy, riliability, agresive discretionary, PSAK 68
Menguji dan menemukan saham yang salah harga dengan indikator f-score value investing Nugroho Wisnu Murti; Indriyana Widyastuti; Fedry Nur Armansyah; Siva Aisya
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini memiliki dua tujuan yaitu untuk menguji return predictive power F-Score pada beberapa kemungkinan kewajaran harga saham serta mengidentifikasi saham yang berpotensi memiliki return optimal. Data yang dianalisis adalah laporan keuangan seluruh emiten Indonesia dan harga sahamnya kecuali sektor finance selama 15 tahun data historis. Teknik statistic inference digunakan menjawab tujuan pertama adalah independent t-test yaitu untuk membandingkan potensi return optimal antar portofolio investasi. Sementara tujuan kedua dilakukan dengan mengidentifikasi nama emiten berdasar hasil analisis tahap akhir dari tujuan pertama. Penelitian ini menemukan bahwa pendekatan F-score terbukti berpotensi lebih baik pada kelompok emiten yang harga sahamnya tergolong wajar. Artinya, terdapat indikasi bahwa adopsi penuh f-score untuk mengestimasi return optimal, berpotensi kurang efektif di Indonesia. Return optimal yang diharapkan dari pendekatan tersebut adalah dua tahun. Penelitian ini juga menemukan 23 emiten yang berpotensi mendapatkan return optimal sebagai pertimbangan investasi sampai dengan tahun 2023.
Co-Authors Fedry Nur Armansyah Indriyana Widyastuti Indriyana Widyastuti Siva Aisya