Positive Accounting Theory In Predicting Accounting Choice (An Overview Of Adopted IFRS In PSAK 16 Research On The Audited Financial Statements)

The Star Pub Date : 2022-04-21 DOI:10.55916/jsar.v11i2.56
Agustin Fadjareni
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Abstract

Background of this study  is the implementation  of IFRS di Indonesia  which is implemented  since 2008. One of  PSAK  that have been adopted was PSAK 16. This PSAK  was  permited entity  to choose  one of  the method of  fair value or historical cost to measure the property, plant and equipment. The purpose of this study is to test if The Positive Accounting Theory can predict choices of fair value method or historical cost method . This study observed 52 financial  statement of company that listed on  BEI  at 2009. Dependent variable that used in this study was firm size, institutional stock ownership, leverage,  and industrial membership. Result of the study shows that the fourth variable wasn’t have significant result in explaining The PAT  predicting accounting choice of those methods of property, plant and equipment measurement
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积极会计理论在预测会计选择中的作用(PSAK 16中采用国际财务报告准则的综述)
本研究的背景是自2008年以来实施的印尼国际财务报告准则的实施。其中一个被采用的PSAK是PSAK 16。该PSAK允许实体选择公允价值或历史成本方法中的一种来计量财产、厂房和设备。本研究的目的是检验正面会计理论是否可以预测公允价值法或历史成本法的选择。本研究观察了2009年在北碚上市的52家公司的财务报表。本研究使用的因变量为公司规模、机构持股、杠杆和行业成员。研究结果表明,第四个变量在解释资产、厂房和设备计量方法的PAT预测会计选择方面没有显著效果
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