SETYANI, SETYANI (2011) ANALISIS PELAKUAN AKUNTANSI INFLASI ATAS LAPORAN KEUANGAN UNTUK PENGAMBILAN KEPUTUSAN MANAJEMEN PT. GAJAH TUNGGAL TBK. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this study is to empirically study on analysis of the accounting treatment of inflation on the financial reports for management decision-making PT. Gajah Tunggal Tbk, which is presented under the historical cost at the time of the change because of inflation and at the time those statements do not reflect the real situation. To anticipate this additional information is required some readjustment to the change of accounting data in general. The samples studied were 2005 financial statements until the year 2009. This study used qualitative methods which includes adjustment of the financial statements of historical cost using the Consumer Price Index (CPI) issued by the Central Bureau of Statistics (BPS). Results from conventional financial statements adjusted to the concept of the general price level accounting there are significant differences in corporate profits
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 11 080 |
| Call Number: | SE/32/11/137 |
| NIM/NIDN Creators: | 43207010121 |
| Uncontrolled Keywords: | Accounting for inflation, the financial statements, the general price level accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 03 May 2011 12:10 |
| Last Modified: | 18 Nov 2025 05:20 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/19104 |
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