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Haryani Chandra
Universitas Katolik Parahyangan
Economics, Econometrics & Finance

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The Relevance of Financial Statements in the Industrial Revolution 4.0 Era Haryani Chandra; Chandra Ferdinand Wijaya
Binus Business Review Vol. 12 No. 1 (2021): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v12i1.6802

Abstract

The emergence of Industrial Revolution 4.0 has a significant impact on the business processes. It is also expectedto change the characteristics of the needed accounting information. The close ties between accounting and theIndustrial Revolution 4.0 encourages researchers to conduct research regarding the correlation between the twofields. The research aimed to discuss the characteristics of companies in the Industrial Revolution 4.0 era andidentify whether a mismatch occurred between the information in the financial statements and the changes inthe characteristics of companies in the Industrial Revolution 4.0 era. It was a narrative literature review usingsecondary data from various sources. Data collection was made through library research. Then, the data wereanalyzed using content analysis. The results show that more and more digital-based companies emerge and developwith a remarkably high company value even without having any underlying asset. On the other hand, severalstudies indicate that assets as an element of financial statements are necessary for determining the company valuefor allocating economic resources effectively. However, some studies explain that companies with high assetshave a high company value. It shows a gap that makes the relevance of financial statements in determining thecompany value in the Industrial Revolution 4.0 era questionable. This matter has implications for stakeholders touse financial statements for decision-making in Industrial Revolution 4.0 era and future research.
Pengungkapan Modal Intelektual Haryani Chandra
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.v13i1.3118

Abstract

All businesses are required to be able to adapt when there is a shift from labor-based business to knowledge-based business. The business shift is also changing the information needed by company’s stakeholders. The stakeholders need adequate information about intellectual capital. Purposes of this study is to provide insight about reasons those support intellectual capital disclosure, obstacles in intellectual capital disclosure, and ways and guidelines in intellectual capital disclosure. This research is a library research. The type of data is secondary data those were obtained from various literatures. The conclusions of this study are intellectual capital have to be disclosed because the information is relevant for decision making made by both internal and external parties; the obstacles in disclose intellectual capital are there are no tool to identify, measure and disclose intellectual capital so companies choose not to disclose intellectual capital continuouisly; and intellectual capital can be disclosed in separate statement which is financial statement supplement while guideline regarding intellectual capital disclosure in Indonesia is stated implicitly in PSAK 19. Keywords: Intellectual Capital, Disclosure
Co-Authors Wijaya, Chandra Ferdinand