Analisi Dampak Penilaian Aset Tetap Pada PT Indospring Tbk.

Felix Pranata Parwita Kencana, 0911031047 (2014) Analisi Dampak Penilaian Aset Tetap Pada PT Indospring Tbk. Fakultas Ekonomi dan Bisnis, Universitas Lampung.

[img]
Preview
Text
ABSTRAK.pdf

Download (7Kb) | Preview
[img]
Preview
Text
ABSTRACT.pdf

Download (75Kb) | Preview
[img]
Preview
Text
COVER DALAM.pdf

Download (85Kb) | Preview
[img]
Preview
Text
COVER LUAR.pdf

Download (27Kb) | Preview
[img]
Preview
Text
HALAMAN PERSETUJUAN.pdf

Download (138Kb) | Preview
[img]
Preview
Text
HALAMAN PENGESAHAN.pdf

Download (135Kb) | Preview
[img]
Preview
Text
PERNYATAAN.pdf

Download (78Kb) | Preview
[img]
Preview
Text
DAFTAR RIWAYAT HIDUP.pdf

Download (48Kb) | Preview
[img]
Preview
Text
PERSEMBAHAN.pdf

Download (37Kb) | Preview
[img]
Preview
Text
MOTO.pdf

Download (35Kb) | Preview
[img]
Preview
Text
SANWACANA.pdf

Download (60Kb) | Preview
[img]
Preview
Text
DAFTAR ISI.pdf

Download (47Kb) | Preview
[img]
Preview
Text
DAFTAR TABEL.pdf

Download (7Kb) | Preview
[img]
Preview
Text
BAB I.pdf

Download (92Kb) | Preview
[img]
Preview
Text
BAB II.pdf

Download (197Kb) | Preview
[img]
Preview
Text
BAB III.pdf

Download (48Kb) | Preview
[img] Text
BAB IV.pdf
Restricted to Registered users only

Download (190Kb)
[img]
Preview
Text
BAB V.pdf

Download (43Kb) | Preview
[img]
Preview
Text
DAFTAR PUSTAKA.pdf

Download (43Kb) | Preview

Abstrak

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.

Tipe Karya Ilmiah: Skripsi
Subyek: A General Works = Karya Karya Umum
A General Works = Karya Karya Umum > Karya Karya Umum = 000
Program Studi: 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

Actions (login required)

View Item View Item