PELAPORAN KEUANGAN DAN PERUBAHAN HARGA

Aulia Asyifa Pane
Nur Syahira
Nurlaila

Jurnal Akuntansi Dan Manajemen
Vol 35 No 3 (2024): JAM Vol 35 No 3 Desember 2024

The study examines the impact of pricing changes on financial reporting in Indonesian manufacturing firms is examined in this study. This study, which employs a qualitative methodology using case studies, discovers that price changes have an impact on reported earnings and asset values. The quality of financial reporting, net income, and asset valuation are all significantly impacted by changes in the price of raw materials. When it comes to handling price volatility, the fair value approach has been shown to be more applicable than the historical approach. Furthermore, openness in reporting boosts investor trust. This study recommends enhancing the accounting system's ability to handle pricing dynamics and implementing adaptive accounting procedures.