Bagaimana Peran Akuntansi Pada Intrumen Pelaporan Keuangan Perusahaan
Abstract
akuntansi adalah pengukuran, penjabaran, atau pemberian kepastian informasi guna membantu manajer, investor, otoritas pajak pembuat keputusan didalam perusahaan seperti organisasi non-profit, dan lembaga pemerintah. Akuntansi adalah suatu bentuk sistem perencanaan didalam suatu organisasi yang melibatkan manajemen pengendalian internal seperti pemanfaatan sumber daya, dokumen, teknologi, dan akuntansi manajemen sebagai salah satu strategi dalam bisnis yang berisikan pencatatan berbagai transaksi yang dibuat dalam perusahaan. Ini juga dapat disebut sebagai pembukuan yang merupakan proses mengenali transaksi dan memasukannya sebagai catatan. Pembukuan hanya berkaitan dengan segmen pencatatan dan tidak ada yang lain. Dalam akuntansi sendiri biasanya terdiri dari banyak pembukuan guna kepentingan pencatatan yang terperinci. Pemeliharaan prosedur ini terjadi secara sistematis. Tahap dalam akuntansi yaitu sebagai instrument keuangan seperti pencatatan transaksi menggunakan sistem yang akan membantu Sebagai intrumen mengelola catatan keuangan, melacak transaksi keuangan secara terperinci, menggabungkan laporan untuk menyajikan dalam satu set pada akhir laporan keuangan. Sebagai instrumen keuangan dapat diklasifikasikan dalam kategori asset keuangan pada nilai wajar melalui laporan laba rugi, investasi dimiliki hingga jatuh tempo, pinjaman yang diberikan oleh piutang, asset keuangan tersedia untuk dijual. Instrumen keuangan merupakan aset yang dapat diperdagangkan dalam bentuk apapun, baik kas; bukti kepemilikan dalam suatu entitas, atau hak kontraktual untuk menerima atau memberikan, uang tunai atau instrumen keuangan lainnya. Metode ini adalah metode deskriptif dan verifikasi, alat analisisnya adalah pemodelan persamaan struktural (SEM,). Hasil penelitian menunjukkan bahwa akuntansi on intrumen keuangan.
Key Word: Peran Akuntansi, Instrumen Pelaporan Keuangan
Full Text:
PDFReferences
AICPA (1972). Establishing Financial Accounting Standards, Report of the Study Group onEstablishment of Accounting Principles, March 1972,
AICPA ed.AICPA (1973). ‘Objectives of Financial Statements’, Report of the Study Group on theObjectives of Financial Statements, October,New York, AICPA ed.
Anton, H.R. (1964). ‘Some Aspects of Measurement and Accounting’, Journal of AccountingResearch, Spring: 5-14. ASOC (2010). ‘Terms of Reference’, last updated in June 2010, Toronto: AccountingStandards Oversight Council ed.Beaver, W.H. (Ed.) (1989). Financial Reporting: an Accounting Revolution, In ContemporaryTopics in Accounting Series. Schipper, K. (Ed.)2nd ed.: Prentice Hall. 204p.
Beaver, W.H. and J.S. Demski (1974). ‘The Nature of Financial Accounting Objectives: aSummary and Synthesis’, Journal of Accounting Research: 170-87.Beaver, W.H., J.W. Kennelly and W.H. Voss (1968). ‘Predictive Ability as a Criterion of theEvaluation of Accounting Data’, The Accounting Review, October, 43: 675-83.Black, F. (1980). ‘The Magic in Earnings: Economic Earnings vs. Accounting Earnings’,Financial Analysts Journal, November-December: 19-24.
Allatt, G. (2001). Fairvalue accounting: Examining the consequences. Balance Sheet, 9, 22-26.
Anonymous (2007). Statement of financial accounting standards No. 159: The fair value option for financial assets and financial liabilities. Journal of Accountancy, 203, 96-101.
Anonymous (2002). Financial instruments: Fair values and disclosure. Balance Sheet, 10, 12-20.Bath, M. (2006). Including estimates of the future in today’s financial statements. Accounting Horizon, 20, 271-286
Barth, M. & Landsman, W. ( December, 1995). Fundamental issues related to using fair value accounting for financial reporting. Accounting Horizons, 97-107.
Bies, S. S. (2005). Fair value accounting. Federal Reserve Bulletin, 91, 26-30.Casabona, P. & Shoaf, V. (2010). Fair value accounting and the credit crisis. Review of Business, 30, 19-31.
Black, F. (1993). ‘Choosing Accounting Rules’, Accounting Horizons, 7: 1-17. Botosan, C.A. 1997. Disclosure level and the cost of equity capital. The Accounting Review72(3): 323-349. Bullen, H. and K. Crook (2005). ‘A New Conceptual Framework Project’, Revisiting theconcepts, May 2005, FASB and IASB (eds.)
Bushman, R.M. and A.J. Smith (2001). ‘Financial Accounting Information and CorporateGovernance’, Journal of Accounting and Economics, 32: 237-333.
Chambers, A. ( March, 2008). How do you mark to market? Euromoney, 1-3
Camfferman, K. and S.A. Zeff (Eds.) (2007). ‘Financial reporting and global capitalmarkets- A history of the International Accounting Standards Committee, 1973-2000’,Oxford Press University, Oxford, 752p.
Chambers, D., Linsmeier, T.J., Shakespeare C. and T. Sougiannis (2005). ‘An Evaluation ofSFAS n°130 Comprehensive Income Disclosures’, Review of Accounting Studies,12(4): 557-93.
Cheng, A., Cheung, J. and V. Gopalakrishnan (1993). ‘On the Usefulness of OperatingIncome, Net Income and Comprehensive Income in Explaining Security Returns’,Accounting and Business Research, 23, 91: 195-203.
Christensen, J. (2010). ‘Conceptual Frameworks of accounting from an informationperspective’, Accounting and Business Research, 40 (3): 287-99.
Colasse, B., Pochet, C. ‘The Genesis of the 2007 Conseil National de la Comptabilité ́: ACase of Institutional Isomorphism? Accounting in Europe, 6(1): 25-55.
Council of the European Community (1978) “Fourth Council Directive 78/660/EEC of 25July 1978 based on Article 54 (3) (g) of the Treaty on the annual accounts of certaintypes of companies”, July 1978, Brussels, Council of the European Community ed.
Day, R. (2000). ‘The "Public interest" in the context of accounting regulation inContemporary issues in Accounting Regulation’, Mac Leay and Riccaboni ed,Springer, 240p.Dellaportas, S. and L.Davenport (2008). ‘Reflections on the public interest in accounting’,Critical Perspectives on Accounting, 19: 1080-1098.
Dempsey, S.J. (1989). ‘Predisclosure information search incentives, analyst following, andearnings announcement price response’, The Accounting Review, 64: 748-57.Dopuch, N. and S. Sunder, (1980). ‘FASB's Statements on Objectives and Elements ofFinancial Accounting: A Review’, TheAccounting Review, 55(1): 2-21.33
Dillman, D.A. (1978), Mail and Telephone Surveys: The Total Design Method. Vol. 19. New York: Wiley.
Dul, J., Ceylan, C., Jaspers, F. (2011). Knowledge workers’ creativity and the role of the physical work environment. Human Resource Management, 50(6), 715-734. Fabbris, Luigi. 2006. Effectiveness of University Education in Italy: Employabiltiy and Competence
Ebling, P. (2001). Fair value accounting: Breaking a butterfly upon a wheel? Balance Sheet, 9, 22-27.
Elifoglu, I. H., Fitzsimons, A. P., & Lange, G. A. (2010). FASB proposal clarifies fair value measurement and disclosure. Commercial Lending Review, 75, 42-48.
Eccles, R.G., Herz, R.H., Keegan, E.M., and D.M.H. Phillips (2001). ‘The Value ReportingRevolution: Moving Beyond the Earnings Game’, Wiley ed., 349p. European Commission (2009) “Staff Working Document on “Accompanying document to theproposal for a Directive of the European Parliament and of the Council amendingCouncil Directive 78/660/EEC on the annual accounts of certain types of companiesas regards micro-entities – Impact assessment”, February 2009, Brussels, EC ed.
FASB (1978). ‘Statement of Financial Accounting Concepts n°1’, November 1978, Norwalk,FASB ed., 28p.FASB (2010a). ‘Rules of procedures’, May 2010, Norwalk, FASB ed., 28p.
FASB (2010b). ‘Statement of Financial Accounting Concepts n°8’, September 2010,Norwalk, FASB ed., 32p.Feltham, G. (1968). ‘The Value of Information’, The Accounting Review, 43: 684-96. Freeman, R.E. (1984). ‘Strategic Management: a Stakeholder Approach’, Marshall MA,Pitman Publishing Inc, 276p.Francis, J., LaFond, R., Olsson, P. and K. Schipper (2004). ‘Costs of equity and earningsattributes’, The Accounting Review, 79(4): 967-1010.
Francis, J., LaFond, R., Olsson, P. and K. Schipper (2005). ‘The market pricing of accrualsquality’, Journal of Accounting and Economis, 39(2). Gerboth, D.J. (1987). ‘The Conceptual Framework: Not Definitions but Professional Values’,Accounting Horizons, September: 1-8.Gjesdal, F. (1981). “Accounting for Stewardship”, Journal of Accounting Research, vol. 19N°1 Spring 1981, pages 208 to 231
Gore, P. (1992). The FASB Conceptual Framework Project 1973-1985. An analysis,Manchester: Manchester University Press, 189p.
Hague, I. (2001). Fair debate for fair value. CA Magazine, 134, 47-49.
Hague, I. (2002). Fair value for financial instruments: Where to next? Balance Sheet, 10, 8-12.
Hail, L., Leuz, C. and Wysocki, Peter (2009). “Global Accounting Convergence and thePotential Adoption of IFRS by the United States: An Analysis of Economic and PolicyFactors”. Working paper, Available at SSRN: http://ssrn.com/abstract=1357331
Healy, P.M. and K.G. Palepu (2001). ‘Information asymmetry, corporate disclosure, and thecapital markets: A review of the empirical disclosure literature’, Journal of Accountingand Economics 31(1-3): 405-440.
Hendriksen, E. and M. Van Breda (1991). ‘Accounting Theory’,5th ed, Homewood: Irwin,905p.Hines, R.D. (1989). Financial Accounting Knowledge Conceptual Framework Projects andthe Social Construction of the Accounting Profession”, Accounting, Auditing &Accountability Journal, 2 (2): 72-92.
Hair.Jr.J.F.Hult.G.T.M., Ringle, C.M & Sarted., M 2014 A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Califrnia: sage Publication, Inc
Hertati. L 2015. Competence of Human Resources, The Benefits of Information Technology on Value of Financial Reporting in Indonesia. Research Journal of Finance and Accounting www.iiste.org.ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol.6, No.8, 2015
Hertati.L.2015. Impact of uncertainty of environmental and organizational culture on accounting information management systems and implications for managerial performance proposing a conceptual framework. International Journal of Economics, Commerce and Management United Kingdom Vol. III, Issue 12, December 2015 Licensed under Creative Common Page 455 http://ijecm.co.uk/ ISSN 2348 0386
Hertati.L. 2015. Total Quality Management As Technics on Strategic Management Accounting. International Journal of Recent Advances in Multidisciplinary Research Vol. 02, Issue 11, pp.0942-0949, November, 2015
Hertati, L.2015. Internal Control And Ethics Of Quality Management Accounting Information Systems And Implications On The Quality Of Accounting Information Management: Proposing A Research Framework. International Journal of Economics, Commerce and Management United Kingdom Vol. III, Issue 6, June 2015 Licensed under Creative Common Page 902 http://ijecm.co.uk/ ISSN 2348 0386
Hertati.L. 2016. Just In Time, Value Chain, Total Quality Management, Part Of Technical Strategic Management Accounting. International Journal of Scientific & Technology Research Volume 5, Issue 04, April 2016 Issn 2277-8616
Hertati, and Sumantri 2016. Just In Time, Value Chain, Total Quality Management, Part Of Technical Strategic Management Accounting.International Journal Of Scientific & Technology Research Volume 5, Issue 04, April 2016 Issn 2277-8616.
Hertati.L.Syafarudin.A.2018.How the Implementation of the Industrial Revolution 4.0 Management Information System Influenced Innovation: The Case of Small and Medium Enterprises in Indonesia. Journal of Asian Business Strategy. 2018 3(4) 52-62
Hertati.L. 2019. The Effect of Human Resource Ethics on Financial Reporting Implications for Good Government Governance (Survey of Related Sub-units in State-owned Enterprises in SUMSEL). International Journal of Economics and Financial Issues ISSN: 2146-4138 available at http: www.econjournals.com International Journal of Economics and Financial Issues, 2019, 9(4), 267-276
Susanto. 2009. Management Information Systems: Approaches to Structured Risk Development. Prime Edition: Lingga Jaya
Susanto. 2010 Information Technology for Business and Accounting. Prime Edition. Bandung Lingga Jaya
Susanto. 2016. What Factors Influence The Quality Of Accounting Information. I J A B E R, Vol. 14, No. 3, (2016): 2263-2280
Susanto. 2016.The influence of Accounting Information System Quality to Accounting Information Quality and its Implication to the Good Study of Governance Programs International Business Management 10 (24): 5767-5776,2016 ISSN: 1993-5250 Medwel Journl, 2016
Susanto. 2016.The Effect of Internal control and Accounting Information System. 10 (243): 5523-5529,2016 ISSN: 1993-5250 medwel Journl, 2016 Medwel Journl, 2016
Susanto.A.2014. Accounting Information Systems: Structure-Control-Risk-Development. Bandung: Lingga Jaya.
Horngren, C.T. (1981). ‘Uses and Limitations of a Conceptual Framework’, Journal ofAccountancy, Vol. 151 (4): 86-95.IASB (1989). ‘Framework for the Preparation and Presentation of Financial Statements’,July 1989, London:
IASCF ed, 25p.IASB (1989). ‘Framework for the Preparation and Presentation of Financial Statements’,July 1989, London: IASCF ed, 25p.IASB (2006a). ‘Exposure Draft of Proposed Amendments to IAS 1 Presentation of FinancialStatements A Revised Presentation’, March 2006, London:
IASB ed., 103p.IASB (2006b) “International Financial Reporting Standard: Operating Segments”IASB and FASB (2008). ‘Exposure draft of an improved Conceptual Framework forFinancial Reporting: Chapter 1, Chapter 2’, May 2008, London:
IASB ed., 63p.IASB (2010a). Exposure draft ED/2010/1 Measurement of liability in IAS 37. Proposedamendments to IAS 37, January 2010, London: IASB ed, 38p.IASB (2010b). Exposure Draft ED /2010/9 Leases, August 2010, London: IASB ed, 66p.34
IASB (2010c). The Conceptual Framework for financial reporting 2010, September 2010,London:
IASB ed, 66p.IASCF (2009). ‘Revised Constitution’, February 2009, London: IASCF ed, 19p.IFAC (2010). Exposure Draft, IFAC Policy Position 4. A Public Interest Framework for theAccountancy Profession, November 2010, New York: IFAC ed, 11p.
IFRS Foundation (2010). Paper for Public Consultation. Status of Trustees’ Strategy Review,November 2010, London: IFRS Foundation ed, 5 p.Ijiri Y. and R.K. Jaedicke (1966). ‘Reliability and Objectivity of Accounting Measurements’,The Accounting Review, July: 474-83.
Jones,S. and P. Wolnizer (2003). ‘Harmonization and the Conceptual Framework: AnInternational Perspective’, Abacus, 39 (3): 375-387.Lang, M.H and R.J. Lundholm (2000). ‘Voluntary disclosure and equity offerings: reducinginformation asymmetry or hyping the stock?’, Contemporary Accounting Research,17(4): 623-662.
Leftwich, R., Watts, R. and J. Zimmerman (1981). ‘Voluntary corporate disclosure: the caseof interim reporting’, Journal of Accounting Research 19(supplement): 50-77. Lennard, A. (2007). ‘Stewardship and the Objectives of Financial Statements: A Comment onIASB's Preliminary Views on an Improved Conceptual Framework for FinancialReporting: The Objective of Financial Reporting and Qualitative Characteristics ofDecision-Useful’, Accounting in Europe, 4: 51-66.
Lillrank P. (2003). ‘The quality of information’, International Journal of Quality &Reliability Management, 20(6).Mattessich, R. (2003). ‘Accounting Research and Researchers of the Nineteenth Century andthe Beginning of the Twentieth Century: an International Survey of Authors, Ideas andPublications’, Accounting, Business & Financial History, 13: 125-170.
Lipe, R. (2002). Fair value debt turns deteriorating credit quality into positive signals for Boston Chicken. Accounting Horizons, 17, 169-181.
Metzger, L. (2010). Mark to market governments. The Journal of Government Financial Management, 59, 16-20.
McGregor, W and D. Street (2007). ‘IASB and FASB Face Challenges in Pursuit of JointConceptual Framework’, Journal of International Management and Accounting, 18(1): 39-51.Miller, P. (1985). ‘The Conceptual Framework: Myths and Realities’, Journal ofAccountancy, March 1985: 62-71.
Mozes, H. (1998). ‘The FASB’s Conceptual Framework and Political Support; The LessonFrom Employee Stock Options’, Abacus, 34 (2): 141-161.
Pahler A.J. (2003). ‘Advanced Accounting: Concepts and Practice’, USA: Thomson.Peasnell, K.V. (1982). ‘The Function of a Conceptual Framework for Corporate FinancialReporting’, Accounting and Business Research, Autumn: 243-56.
Poon, W. W. (2004). Using fair value accounting for financial instruments. American Business Review, 22, 39-44.
Power, M. (2010). Fair value accounting, financial economics and the transformation of reliability. Accounting and Business Research, 40, 197-211.
Ryan et al. (2002). Reporting fair value interest and value changes on financial instruments. Accounting Horizons, 16, 259-268.
Scott, W. (Ed.) (2009). ‘Financial Accounting Theory’, 5th ed., Prentice Hall., 560p.Solomons, D. (1986). ‘The FASB’s Conceptual Framework: an Evaluation’, Journal ofAccountancy, June, 161(6): 114-24.
Schneider, D. K. & McCarthy, M. G. (2007). Fair value accounting broadened with FAS-159. Commercial Lending Review, 45, 28-36.Sinnett, W. M. (2007). New fair value standards stress HOW not just WHAT. Financial Executive, 23, 33-36.
Trueblood, R.M. (1960). ‘Operations Research: A Challenge to Accounting’, The Journal ofAccountancy, May: 50.
Verrecchia (1983). ‘Discretionary disclosure’, Journal of Accounting and Economics, 5: 179-94.
Wallison, P. J. (2009). Fixing fair value accounting. OECD Journal on Budgeting, 9, 99-105.
Yonetani, T. & Katsuo, Y. (1998). Fair value accounting and regulatory capital requirements. Economic Policy Review, 4, 33-44.
Zeff, S.A. (1999). The evolution of the Conceptual Framework for business enterprises in theunited states. Accounting Historians Journal, 26(2): 89-131
Zion, D., Varshney, A. & Cornett, C.(June, 2009). Focusing on fair value. Credit Suisse Equity Research, 4, 18-20.
DOI: https://doi.org/10.29313/ka.v22i2.5676
Refbacks
- There are currently no refbacks.
Copyright (c) 2021 Kajian Akuntansi
Indexed by:
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.