?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=Analisi+Dampak+Penilaian+Aset+Tetap+Pada+PT+Indospring+Tbk.&rft.creator=Felix+Pranata+Parwita+Kencana%2C+0911031047&rft.subject=+&rft.subject=Karya+Karya+Umum+%3D+000&rft.description=ABSTRAK%0D%0A%0D%0A%0D%0APenelitian+ini+bertujuan+untuk+mengetahui+dampak+penilaian+aset+tetap+pada+PT+Indospring+Tbk.+dalam+hal%3A+(1)+dampak+perubahan+metode+historical+cost+menjadi++metode+fair+value+pada+nilai+aset+tetap+perusahaan%2C+(2)+perubahan+perlakuan+akuntansi+dari+metode+historical+cost+menjadi+metode+fair+value%2C+(3)+dampak+perubahan+metode+historical+cost+menjadi+metode+fair+value+terhadap+kinerja+keuangan+perusahaan.+%0D%0A%0D%0AData+yang+digunakan+dalam+penelitian+ini+adalah+data+laporan+keuangan+PT+Indospring+Tbk.++yang+terdapat+di+Bursa+Efek+Indonesia+selama+tahun+2011-2012.%0D%0A%0D%0AHasil+dari+penelitian+membuktikan+bahwa%3A+(1)+perubahan+metode+historical+cost+menjadi+metode+fair+value+meningkatkan+nilai+aset+tetap+perusahaan%2C+(2)+perubahan+metode+historical+cost+menjadi+metode+fair+value+menyebabkan+perubahan+perlakuan+akuntansi+perusahaan%2C+(3)+perubahan+metode+historical+cost+menjadi+metode+fair+value+mempengaruhi+nilai+rasio-rasio+kinerja+keuangan+perusahaan.%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AKata+kunci%3A+aset+tetap%2C+metode+historical+cost%2C+metode+fair+value%2C+perlakuan+akuntansi%2C+rasio+kinerja+keuangan.%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0A%0D%0AThis+study+aims+to+understand+the+affect+of++the+fixed+assets+evaluation+on+PT+Indospring+Tbk.+in+the+matter+of%3A+(1)+the+affect+of+change+method+from+historical+cost+to+fair+value+in+company+fixed+asset+valuation%2C+(2)+the+change+of+accounting+treatment+from+historical+cost+method+to+fair+value+method%2C+(3)+the+affect+of+change+method+from+historical+cost+to+fair+value+in+case+of+company+financial+activity.%0D%0AThe+data+that+used+in+this+study+is+PT+Indospring+Tbk.%E2%80%99s+financial+report+data+that+can+be+obtained+in+Indonesia+Stock+Exchange+website+from+period+2011-2012.%0D%0A+The+results+of+this+study+are+prove+that%3A+(1)+the+change+method+from+historical+cost+to+fair+value+increase+the+company%E2%80%99s+fixed+asset+valuation%2C+(2)+the+change+method+from+historical+cost+to+fair+value+cause+the+change+of+company+accounting+treatment%2C+(3)+the+change+method+from+historical+cost+to+fair+value+influence+the+valuation+of+company+financial+ratio+activity+%0D%0A%0D%0AKeywords+%3A+%09fixed+assets%2C+historical+costs+method%2C++fair+value+method%2C+accounting+++++%0D%0Atreatment%2C+financial+ratio+activity.%09%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A&rft.publisher=Fakultas+Ekonomi+dan+Bisnis&rft.date=2014-12-16&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6459%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6459%2F2%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6459%2F3%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6459%2F4%2FCOVER%2520LUAR.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6459%2F5%2FHALAMAN%2520PERSETUJUAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6459%2F6%2FHALAMAN%2520PENGESAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6459%2F7%2FPERNYATAAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6459%2F8%2FDAFTAR%2520RIWAYAT%2520HIDUP.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6459%2F9%2FPERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6459%2F10%2FMOTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6459%2F11%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6459%2F12%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6459%2F13%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6459%2F15%2FBAB%2520I.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6459%2F16%2FBAB%2520II.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6459%2F17%2FBAB%2520III.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6459%2F18%2FBAB%2520IV.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6459%2F19%2FBAB%2520V.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6459%2F20%2FDAFTAR%2520PUSTAKA.pdf&rft.identifier=++Felix+Pranata+Parwita+Kencana%2C+0911031047++(2014)+Analisi+Dampak+Penilaian+Aset+Tetap+Pada+PT+Indospring+Tbk.++Fakultas+Ekonomi+dan+Bisnis%2C+Universitas+Lampung.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F6459%2F