ANALISIS IMPLEMENTASI PSAK 13 REVISI 2011 (FULLY ADOPTED IAS 40) SEKTOR INDUSTRI PROPERTI LISTED BURSA EFEK INDONESIA SERTA PENGARUHNYA TERHADAP KUALITAS LABA

KRISTYAWAN, DIDIK (2018) ANALISIS IMPLEMENTASI PSAK 13 REVISI 2011 (FULLY ADOPTED IAS 40) SEKTOR INDUSTRI PROPERTI LISTED BURSA EFEK INDONESIA SERTA PENGARUHNYA TERHADAP KUALITAS LABA. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Property sector constitutes an indicator the wealth of the state and this was the first green signal to fall to moderate economic growth, this been attention for DSAK IAI and OJK in creating transparency and accountability of financial information. Accounting standard which currently regulates investment property is PSAK 13 (2011 revision). This study aims to determine the impact of PSAK 13 implementation (before and after the revision 2011) which been stated into the value of investment property as well as the impact towards earning quality by conditional revenue model approach with size, leverage and growth as the control variables. This study utilizes 44 entities data samples of sub-sector industrial property listed Indonesian Stock Exchange, with purposive sampling of financial report then ended in 2011-2012. Paired Samples T-Test and multiple linear regression analysis used in this research. The results of this study indicated that: (1) there is no significant differences on investment property value before and after implementation of PSAK 13 (post-revision 2011), (2) simultaneously, the revision of PSAK 13 (2011) and its control variables stated by firm size, leverage and growth have significant impact to the earning quality. Keywords: PSAK 13 (revision 2011), investment property value, size, leverage, growth, and earning quality. Sektor properti merupakan indikator kesehatan suatu negara sebab industri inilah yang pertama kali memberikan sinyal jatuh maupun sedang tumbuhnya perekonomian, kondisi tersebut menjadi perhatian DSAK IAI dan OJK dalam menciptakan transparansi dan akuntabilitas informasi keuangan. Standar akuntansi yang saat ini mengatur mengenai properti investasi adalah PSAK 13 revisi 2011. Tujuan dari penelitian ini adalah untuk menguji pengaruh penerapan PSAK 13 sebelum dan sesudah revisi 2011 yang diatribusikan kedalam nilai properti investasi serta pengaruhnya terhadap kualitas laba entitas diukur melalui pendekatan conditional revenue model dengan size, leverage dan growth sebagai variabel kontrol. Penelitian ini mengambil 44 data entitas sub sektor properti listed Bursa Efek Indonesia melalui metode purposive sampling atas laporan keuangan tahun 2011-2012. Paired Samples T-Test dan analisis regresi linear berganda digunakan dalam analisis penelitian ini. Hasil penelitian menunjukkan bahwa (1) tidak terdapat perbedaan signifikan nilai properti investasi sebelum dan setelah penerapan PSAK 13 revisi 2011, (2) secara simultan PSAK 13 revisi 2011 beserta variabel kontrol lainnya yaitu firm size, leverage dan growth berpengaruh signifikan terhadap kualitas laba. Kata Kunci: PSAK 13 revisi 2011, nilai properti investasi, size, leverage, growth, dan kualitas laba.

Item Type: Thesis (S2)
Call Number CD: CD/555. 18 016
NIM: 55513120117
Uncontrolled Keywords: PSAK 13 revisi 2011, nilai properti investasi, size, leverage, growth, dan kualitas laba.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.6 Quality Management/Manajemen Kualitas
700 Arts/Seni, Seni Rupa, Kesenian > 700. Arts/Seni, Seni Rupa, Kesenian > 700.1-700.9 Standards Subdivisions of The Arts/Subdivisi Standard dari Karya Seni > 700.4 Special Topics in The Arts/Topik Tertentu dalam Karya Seni > 700.41 Arts Displaying Specific Qualities of Style, Mood, Viewpoint/Seni Menampilkan Kualitas Gaya Tertentu, Suasana Hati, Sudut Pandang
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 26 Oct 2018 03:31
Last Modified: 07 Nov 2018 04:31
URI: http://repository.mercubuana.ac.id/id/eprint/45237

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