Penerapan PSAK Adopsi IAS 41 Agriculture

Ariyanto, Stefanus; Sukendar, Heri; Kurniawati, Heny

doi:10.21512/bbr.v5i1.1208

Cited by 3 publications

(3 citation statements)

References 12 publications

(14 reference statements)

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“…Standar akuntansi internasional untuk sektor agrikultur ialah International Accounting Standard (IAS) 41 yang terbit di akhir tahun 2000 (Feleaga et al, 2012). IAS 41 menuai kontroversi dari berbagai pihak karena dinilai belum sesuai dengan karakteristik sektor agrikultur (Ariyanto et al, 2014), meskipun beberapa negara, terutama negara-negara maju telah menggunakan standar tersebut. Hal ini dikarenakan sektor agrikultur bukan merupakan sektor utama yang memengaruhi perekonomian negaranya.…”

Section: Pendahuluanunclassified

Perbandingan Perlakuan Akuntansi Aset Biologis Berdasarkan PSAK 16 dan PSAK 69 Pada Perusahaan Agrikultur

Ulupui¹,

Rahmani

Handarini

et al. 2021

akurasi

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This study aims to provide an overview of the differences in the accounting treatment of biological assets before and after the implementation of PSAK 69, namely based on PSAK 16 and PSAK 69. This study analyzed the implementation of PSAK 69 in agricultural companies listed on the Indonesia Stock Exchange in 2017-2018. The data analysis technique used in this study is an interactive model analysis technique namely to know the difference in accounting treatment for biological assets based on PSAK 16 and PSAK 69 in 15 agricultural companies. The are three aspects in compared; first on the recognition aspect, based on PSAK 16, agricultural companies recognize plantation crops as assets and do not recognize agricultural products as biological assets. Meanwhile, PSAK 69 measures the biological assets of agricultural companies using fair value less costs to sell and biological assets are not depreciated. Based on PSAK 16, agricultural companies disclose matters related to depreciation.Meanwhile, based on PSAK 69, agricultural companies disclose descriptions of biological asset groups and the value of gain/ losses arising from the use of fair value. Based on the results of the analysis 3 of 15 agricultural companies listed on the Indonesia Stock Exchange in the period 2018 has implemented PSAK 69 as much as 100%, the rest apply PSAK 69 as much as 50% to 94%.

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Section: Pendahuluanunclassified

Perbandingan Perlakuan Akuntansi Aset Biologis Berdasarkan PSAK 16 dan PSAK 69 Pada Perusahaan Agrikultur

Ulupui¹,

Rahmani

Handarini

et al. 2021

akurasi

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show abstract

“…Table 3 shows that the topics are dominated by the quality of financial statements, 45% (e.g. Margaretta & Soepriyanto, 2012;Suprihatin & Tresnaningsih, 2013), IFRS articles on investors and capital markets are 13% (Margaret & Hidayat, 2016;Putri et al, 2012;Sanjaya & Barus, 2017;Sun et al, 2014), IFRS articles with fair value topic are 13% (Ariyanto et al, 2012;Kurniawati, 2013;Novianti, 2011;Sukendar, 2012) IFRS articles with audit topics are 6% (Cahyonowati, 2012;Shonhadji, 2012), the company performance topics are 6% (Pranata & Pujiati, 2015;Sari & Murni, 2016) and IFRS articles with other topics are 14% (Efferin & Rudiawarni, 2014;Panggabean, 2010;Sukendar, 2014). Two IFRS research topics that have increased from first to second phase adoption are topics quality of financial statements and company performance.…”

Section: Topicmentioning

confidence: 99%

Empirical evidence of IFRS studies in Indonesia

Ernawati

Aryani

2019

JAAI

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This study aims to provide empirical evidence about the development of International Financial Reporting Standards (IFRS) study in Indonesia. This study analyzes thirty one IFRS articles derived from eight accredited national journals with observation period 2008-2017. We classify articles based on topics and research methods used, and then do mapping approach (charting the field). This study found financial statements quality is the most frequently researched topics. In addition, we also found research gaps on IFRS adoption and financial statement quality that were proxied by earning management and relevance. Evidently, the result of previous study is still not consistent. In addition, the previous research of IFRS adoption and the quality of financial reporting were carried out at the early phase of IFRS adoption so that it still needs to be examined how about the impact of IFRS adoption on the quality of financial reports in the next phase.

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“…Financial statements that have complete disclosures also prevent information asymmetry among investors and other interested parties, an accountant will remove any creditability as a professional accountant. The accounting treatment of biological assets which includes measurement, reporting, presentation, and disclosure is regulated in the international accounting standard, namely IAS 41 which was later adopted by the Institute of Indonesian Chartered Accountants (IAI) to become Statement of Financial Accounting Standards Statement of Financial Accounting Standards (PSAK) 69 which was approved by the Financial Accounting Standards Board on December 16, 2015 and effective January 1, 2018 [2]. PSAK 69 applicable in Indonesia must be applied to all agricultural companies.…”

Section: Introductionmentioning

confidence: 99%

The Role of Ownership Concentration as Moderation on Biological Asset Intensity, Company Size, and Firm Growth on Biological Asset Disclosure in Agricultural Industry in Indonesia

Rezensky,

Lukman

2023

ijaeb

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Disclosure in financial statements is now important for users. The purpose of this study is to empirically prove whether there is an influence between Biological Asset Intensity, Company Size, and Firm Growth on Biological Asset Disclosure. In addition, this study wants to see whether the Ownership Concentration moderates the relationship between those variables. The population of this study is agricultural companies listed on the Indonesia Stock Exchange (IDX) in the period 2018 to 2020. Purposive sampling was usedthe sampling technique and the total sample obtained was 51 samples. The data were processed using SPSS ver 26.0 with multiple regression analysis and Moderated Regression Analysis (MRA) methods. The results of the analysis of this study found that Biological Asset Intensity, Company Size, and Firm Growth did not have a significant effect on Biological Asset Disclosure. The results of the moderation analysis, Ownership Concentration proves to strengthen the relationship between Biological Asset Intensity and Company Size on Biological Asset Disclosure. However, Ownership Concentration has proven to weaken the relationship between Firm Growth and Biological Asset Disclosure.The implication of this research is the need to increase the role of centralized ownership in terms of financial statements in order to provide added value for investors.

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Penerapan PSAK Adopsi IAS 41 Agriculture

Cited by 3 publications

References 12 publications

Perbandingan Perlakuan Akuntansi Aset Biologis Berdasarkan PSAK 16 dan PSAK 69 Pada Perusahaan Agrikultur

Perbandingan Perlakuan Akuntansi Aset Biologis Berdasarkan PSAK 16 dan PSAK 69 Pada Perusahaan Agrikultur

Empirical evidence of IFRS studies in Indonesia

The Role of Ownership Concentration as Moderation on Biological Asset Intensity, Company Size, and Firm Growth on Biological Asset Disclosure in Agricultural Industry in Indonesia

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