Felix Pranata Parwita Kencana, 0911031047 (2014) Analisi Dampak Penilaian Aset Tetap Pada PT Indospring Tbk. Fakultas Ekonomi dan Bisnis, Universitas Lampung.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui dampak penilaian aset tetap pada PT Indospring Tbk. dalam hal: (1) dampak perubahan metode historical cost menjadi metode fair value pada nilai aset tetap perusahaan, (2) perubahan perlakuan akuntansi dari metode historical cost menjadi metode fair value, (3) dampak perubahan metode historical cost menjadi metode fair value terhadap kinerja keuangan perusahaan. Data yang digunakan dalam penelitian ini adalah data laporan keuangan PT Indospring Tbk. yang terdapat di Bursa Efek Indonesia selama tahun 2011-2012. Hasil dari penelitian membuktikan bahwa: (1) perubahan metode historical cost menjadi metode fair value meningkatkan nilai aset tetap perusahaan, (2) perubahan metode historical cost menjadi metode fair value menyebabkan perubahan perlakuan akuntansi perusahaan, (3) perubahan metode historical cost menjadi metode fair value mempengaruhi nilai rasio-rasio kinerja keuangan perusahaan. Kata kunci: aset tetap, metode historical cost, metode fair value, perlakuan akuntansi, rasio kinerja keuangan. ABSTRACT This study aims to understand the affect of the fixed assets evaluation on PT Indospring Tbk. in the matter of: (1) the affect of change method from historical cost to fair value in company fixed asset valuation, (2) the change of accounting treatment from historical cost method to fair value method, (3) the affect of change method from historical cost to fair value in case of company financial activity. The data that used in this study is PT Indospring Tbk.’s financial report data that can be obtained in Indonesia Stock Exchange website from period 2011-2012. The results of this study are prove that: (1) the change method from historical cost to fair value increase the company’s fixed asset valuation, (2) the change method from historical cost to fair value cause the change of company accounting treatment, (3) the change method from historical cost to fair value influence the valuation of company financial ratio activity Keywords : fixed assets, historical costs method, fair value method, accounting treatment, financial ratio activity.
| Item Type: | Other |
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| Subjects: | A General Works = Karya Karya Umum A General Works = Karya Karya Umum > Karya Karya Umum = 000 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | 9311814 . Digilib |
| Date Deposited: | 26 Jan 2015 02:08 |
| Last Modified: | 26 Jan 2015 02:08 |
| URI: | http://digilib.unila.ac.id/id/eprint/6459 |
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