Financial statements are the main means of communicating information to parties who need both internal and external companies, which contain the results of the accounting process that can be used as a communication tool between financial data and activities of a company and parties with an interest in data or activities of a company. In this case, the company PT Lintas Samudra Jaya as the destination entity that publishes financial reports to the public for external users is expected to be able to make financial reports that comply with the standards, namely the financial accounting standards of entities without public accountability (SAK ETAP). The purpose of this study was to determine the use of financial statements based on the financial accounting standards of entities without public accountability (SAK ETAP), as well as the obstacles faced in its implementation. This research uses qualitative research with case study method. the steps taken to obtain data and information are interviews and documentation. The results in this study indicate that the financial statements prepared by PT Lintas Samudra Jaya have not implemented financial accounting standards for entities without public accountability (SAK ETAP) in this regard due to limited knowledge and human resources.
Indonesia is a country that adheres to an open economy which brings Indonesia to the problem of inflation from year to year, while the accounting process in Indonesia generally adopts historical costs. This concept works with a stable monetary unit, it does not recognize changes such as the effects of inflation. All transactions that occur are recorded based on historical values or values obtained during transactions and bring the dilemma of relevance to the company's financial statements. For investors and stock traders, additional reports such as General Price Level Accounting are needed to determine their resilience in the face of unpredictable competition and monetary. This concept states that the true value of the Rupiah (IDR) is determined by the goods or services commonly known as purchasing power. During inflation or deflation, the quantity of goods/services can be obtained by changing the nominal value of money constantly, which means that the purchasing power of the rupiah changes. With this additional report, the purpose of the accounting report can be fulfilled, as a competent reference for making the right decisions. Keywords: Accounting, inflation, financial statements
Behavioral accounting connects human behavior and accounting. Behavioral science is part of social science, while behavioral accounting is part of accounting science and behavioral knowledge. But behavioral accounting and behavioral science both use the principles of psychology and sociology to assess and solve a problem. This study aims to determine the concepts that exist in the area of psychology and social psychology and to find out how these are applied to the theoretical system of behavioral accounting. The method used in this research is descriptive which describes how the concepts are applied to the theoretical system in behavioral accounting. The result of this research is that we are able to understand aspects of psychology and social psychology comprehensively. In this study, the main concepts contained in it are explained, where attitudes, changes in attitudes, motivation, perceptions, learning, personality, and emotions are discussed. Then we see how this system is applied theoretically to behavioral accounting.
Abstrak. Tujuan dari penelitian ini adalah untuk mengetahui apakah Corporate Social Responsibility dan Good Corporate Governance berpengaruh terhadap Nilai Perusahaan, pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2016-2018. Dalam penelitian ini menggunakan teknik analisis data Statistik Deskriptif. Sedangkan uji hipotesis menggunakan Regresi Linier Berganda, Uji R2, Uji F, dan Uji t. Sampel penelitian ini adalah pengungkapan pertanggungjawaban sosial melalui laporan berkelanjutan atau sustainability report dan data mengenai dewan direksi, dewan komisaris dan komite audit pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Berdasarkan hasil penelitian yang dilakukan dengan menggunakan Statistic Product and Service Solution (SPSS 26), menunjukkan bahwa CSR berpengaruh terhadap nilai perusahaan dan GCG tidak berpengaruh terhadap nilai perusahaan diketahui dari analisis regresi linier berganda, dan secara individu, variabel independent CSR berpengaruh terhadap variabel dependent nilai perusahaan hal ini diketahui dari nilai signifikansi lebih kecil dari tingkat signifikansinya dan variabel independent GCG tidak berpengaruh terhadap variabel dependent nilai perusahaan hal ini diketahui dari nilai signifikansi lebih besar dari tingkat signifikansinya Secara simultan atau bersamaan, variabel independen CSR dan GCG berpengaruh terhadap variabel dependen yaitu nilai perusahaan, dibuktikan dengan nilai signifikansi lebih kecil dari tingkat signifikansinya
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.