Karakteristik Kualitatif Informasi Akuntansi

TUGAS INDIVIDU

TUGAS INDIVIDU

KEBIJAKA

KEBIJAKAN DA

N DAN STANDAR AKUNT

N STANDAR AKUNTANSI

ANSI

KARAKTER

KARAKTERISTIK

ISTIK KUALITA

KUALITAT

TIF I

IF INFORMASI AKUNTANSI:

NFORMASI AKUNTANSI:

SEBUAH PERBANDINGAN ANTARA ASOBAT, APB

SEBUAH PERBANDINGAN ANTARA ASOBAT, APB

STA

STATEMENT 4, S

TEMENT 4, SFA

FAC NOM

C NOMOR 2

OR 2, DAN

, DAN SFA

SFAC NOM

C NOMOR 8

OR 8

 NAMA

 NAMA : SUMIA

: SUMIAT

TII

 NIM : 041524253001

 NIM : 041524253001

PROGRAM MAGISTER AKUNTANSI

PROGRAM MAGISTER AKUNTANSI

UNIVERSITAS AIRLANGGA

UNIVERSITAS AIRLANGGA

SURABAA

SURABAA

201!

201!

PENDAHULUAN PENDAHULUAN

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of 'inancial Accounting Concets (S'AC)* etc# D'+'# '$% ".", $.+") '&'. #$#*'-') '. #$#*'.".&'. )$='%' +$*"- )$)"7"& ($%&'"( $.'. &'%'&($%")("& &'+"('("7 ".7%#')" '&.('.)" '. ($%''( '+'# ASOBAT, APB S('($#$.( 4, SFAC N#% 2, '. SFAC N#% 8

A. A STATEMENTS OF BASIC ACCOUNTING THEORY (ASOBAT)

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ASOBAT #$.$7".")"&'. '&.('.)" )$*''":

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ASOBAT #$.$+'%&'. $#'( )('.'% ".7%#')" '&.('.)" '. &$#"'. #$.6'"  $#'. .(& #$.&#."&')"&'. ".7%#')" '&.('.)", '. (6'. (ob,ectives) ($%)$*( ''(

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S('.'%   relevance %$+$;'.)" ($%&'"( $.'. &$.''. '+'# #$#*'( &$()'. " ('.'. H'+ ($%)$*( #.=+ )$='%' +'.). '%" &$$#'( (6'. '. "&$#&'&'. ASOBAT .(& *$%*''" #'='# ("$ ".7%#')" 9+& $( $+ 2013 S('.'% -elevance '. "&$#&'&'. ASOBAT #$%'&'. )('.'% ('#' "#'.' )'( ".7%#')" '. %$+$;'. '&'. )'.'( *$%.' '+'# $.'#*"+'. &$()'. S$#$.('%' "(, )('.'%  verifiabilit" ''( ";$%"7"&')" #$#"+"&" &$)'#''. $.'. *6$&("7"(') .erifiabilit" #$%'&'. ')$& $.&%'. P$.&%'. -'%) "$%("#*'.&'. )$*''" ')$& ($%" '&.('.)" '. $.(". <'+'. *$*$%'' %'. $%=''  *'-<' #$%$&' #$+"*'(&'. #'". '. *$%*$' P$#"+"-'. )")($# $."+'"'. '. 6' '(%'. ".";" .(& )* )")($# -'%) *$%')'%&'. '' $%('.''.@$%('.''. %$+$;'.)" A&'. ($('", ')$& $.&%'. 6' -'%) "$%("#*'.&'. &'%$.' )")($# '. #$($ $."+'"'. '. #$#"+"&" &.)$.)) '. %$.'- '+'# -'+ &$)$'&'('. '.('% $.&%'. #.&". -'%) "+$<'(" #$+'+" $.$&'('.@$.$&'('. '. &%'. *$%#'.7''( 9+& $( '+ 2013 M$.%( S<'%6., 2012,  verifiabilit"  +$*"- *$%&'"('. $.'. #$#"."#&'. *"') '+'# %)$)  $.&%'. ($easurer bias) '%"'' $.'. #$.$.(&'. &$($'('. ')'% $.&%'. ($easure$ent bias), )$-".' verifiablit"  ("'& "#'&)&'. .(& #$'&".&'. *'-<' ')'%   $.&%'. %$+$;'. $.'. &$()'. '. "(6

K$#"'. )$('.'% )$+'.6(.' '"( )('.'%  freedo$ fro$ bias #$%'&'. $+$.&' (co$le$entar") '%" &'%'&($%")("& .$(%'+"(') '+'# &$%'.&' &.)$('+ N$(%'+"(') #$.'=  '' %"$.(')" +$#*''@+$#*'' $.'(%'.@)('.'%, "#'.' freedo$ fro$ bias ($%&'"( $.'.  $."''. +'%'. &$'.'. 9+& $( '+ 2013 S('.'% "." $%+ &'%$.' $%#')'+'-'.

$&)($%.'+ B"') #.&". ))'- "'#*'%&'. '. "$='-&'. C.(-.', $#" %$+$;'.)" '. &$($%*&''., )$*'- $%)'-''. "#".(' .(& #$.-"(. +'%'. &$'.'. '(' ='('('.@ ='('('. 6#+'- '%" $."+'"'. '. "-'%'&'. '+'# &')) -&# K$".".'. )$*'- $%)'-''.'. #$#"."#'+")"% &$%)'&'. -&#'&'. *$%($.('.'. $.'. )('.'% %$+$;'.)" '. &$($%*&''. &'%$.' &$()'. $.'"+'. *")' "$.'%-" +$- $.'&'. $%')''.  *$%)'+'- $%)'-''. "'+'# +'%'. &$'.'. 9+& $( '+ 2013

S('.'% ($%'&-"% '. ".&'&'. '+'# ASOBAT ''+'- 0uantifiabilit"# /uantifiabilit" )'.'( $&'( -*.'..' $.'. ($%" $.&%'. S('.'% 0uantifiabilit" #$.'('&'. *'-<' )'( ".7%#')" '&.('.)" -'%) ''( "&'.("('("7&'. S($%+"., 1/!, #$.'('&'. *'-<' $+'*%')" '%" 0uantifiabilit" ('#'&.' "'%'-&'. '' ' 6.: 1 A&.('.)" ("'& $%+ "*'(')" .(& &'.("(') >."+'">, '. 2 &'.("7"&')" '(' #$.'#*'-&$.''.

B. ACCOUNTING PRINCIPLES BOARD (APB) STATEMENT NO. 4

APB S('($#$.( 4 #$%'&'. $%.'(''. '. "&$+'%&'. +$- &#"($ APB '' ('-. 1/0 )$*''" '&"*'( '%" $.+'&'. %7$)" '&.('.)" ($%-'' Accounting -esearch Studies (A-S) 1 '. 3 '. ($+'- "&$+'%&'. )$*$+#.' +$- APB D'%" $.+'&'. ($%)$*( &$#"'. APB #$.$+'%&'. ARS  '"(  Inventor" of !enerall" Acceted Accounting Princiles for   &usiness Enterrises +$- P'+ G%' S$+'.6(.' *$%')'%&'. ARS  '. "."+'" )&)$) '.

"($%"#' +$- &'+'.'. %7$)" '&.('.)", &#"($ APB #$.). APB S('($#$.( 4 ($.('. 1&asic Concets and Accounting Princiles 2nderl"ing 'inancial State$ents of &usiness  Enterrises#3

P$%.'(''. APB S('($#$.( 4 #$#"+"&" ' (6'., '"(: 1 M$.$"'&'. )'( ')'%  .(& #$.$;'+')" %'&("& '&.('.)" )''( ".", #$#*'.( #$#$='-&'. $%#')'+'-'. '&.('.)", )$%(' #$.6'" '.'. '+'# $.$#*'.'. '&.('.)" &$'.'. " #')' '. '&'. '('. 2 M$.".&'(&'. $#'-'#'. ($%-'' (6'. '&.('.)" &$'.'., )"7'( '%" %)$) '. &$&'('. '. #$#*$.(&.', )$%(' ($.)" &$($%*'(')'. +'%'. &$'.'. '+'# #$.$"'&'. ".7%#')" '. "*(-&'. T-$ CPA +$(($%, 1/0, '+'# 9+& $( '+ 2013

S$#$.('%' "(, '' *'* $%('#' '%" )('($#$.( ($%)$*( #$.'('&'. ' (6'. '"( (6'. $.""&'. (educational urose) '. (6'. $.$#*'.'. (develo$ental urose)# T6'. $.""&'. ''+'- .(& #$#*$%"&'. )'( ')'% .(& #$.".&'(&'. $#'-'#'. ')'%@')'% '. +') '%" '&.('.)" &$'.'. S$'.&'. (6'. $.$#*'.'. ''+'- .(&  #$#*$%"&'. )'( ')'% '+'# #$#'. $.$#*'.'. '&.('.)" &$'.'. "#')' $'. S=-'((&$, 1/2

APB S('($#$.( 4 #$.'<'+" $%.'(''.' ($%&'"( $.'. $7".")" '&.('.)" M$.%( APB S('($#$.( 4 '&.('.)" ''+'- )'( '&("7"(') 6')' '. 7.)".' ''+'- .(& #$#*$%"&'. ".7%#')" &'.("('("7, ($%('#' '. *$%)"7'( &$'.'. ($.('. $.("(') $&.#" '. "(6&'. .(& #$.6'" *$%.' '+'# $#*'('. &$()'. $&.#" AICPA, 1/0, '+'# 9+& $( '+ 2013

D'+'# APB S('($#$.( 4 6' #$.')" $%.'(''. ASOBAT '. )'.'( #$.$&'.&'.  '' &$*$%''#'. $..' P$..' ".7%#')" &$'.'. "&$+#&&'. #$.6'" ', '"(  $..' $.'. &$$.(".'. +'.). '. $..' $.'. &$$.(".'. ("'& +'.). 9+& 

$( '+ 2013 M$.%( APB S('($#$.( 4, $..' -'%) #$#"+"&" $.$('-'. )$%(' #$#'-'#" &'%'&($%")("& '. &$($%*'(')'. +'%'. &$'.'. APB S('($#$.( 4 6' #$+"-'( +'%'. &$'.'. #$#"+"&" (6'. ##, ("'& "(6&'. .(& &'+'.'. $..' '. ($%*'(') )'6'

A' ')$& '. #$.'%"& '%" APB S('($#$.( 4 '"( ($.('. $%.'(''. *'-<' '&.('.)" ''+'- ")"+". $.&%'. H'+ ($%)$*( )$6'+'. $.'. '' '. ($%(+") '+'# ASOBAT S('.'% '. '.'. .(& ".7%#')" '&.('.)" '. '+'# APB S('($#$.( 4 ")$*( 0ualitative ob,ective 6' -'#"% )'#' $.'. '. "(+") +$- ASOBAT /ualitative ob,ective S=-'((&$, 1/2 #$.-*.&'. '&.('.)" '' $..' ".7%#')" &$'.'. '. $%-'("'..' ($%-'' &$.''. '(' .(& )'( &$()'. /ualitative ob,ective '. ($%($%' '' APB S('($#$.( 4 ($%"%" '(') relevance* understandabilit"* verifiabilit"* neutralit"* ti$eliness* co$arabilit"* '. co$leteness

  -elevance# M$%'&'. (6'. &'+"('("7 '. ('#' '. ($%&'"( $.'. *''"#'.' )'(

".7%#')" *$.'%@*$.'% ''( #$#*'.( '+'# %)$) $.'#*"+'. &$()'. *'" $..' +'%'. &$'.'.

 2nderstandabilit"# I.7%#')" '. ""+"- .(& ")'6"&'. *&'. )'6' '. $.(". ($('" 6'

-'%) ".7%#')" '. "#$.$%(" '%' $#'&'".'

 .erifiabilit"# H')"+ '&.('.)" "( -'%) ''( "$%"&)' +$- "-'& +'". '. '&'. #$.-')"+&'.

 $.''( '. )'#'

 Neutralit"# L'%'. '&.('.)" "( .$(%'+ ($%-'' "-'&@"-'& '. *$%&$$.(".'.

 i$eliness# L'%'. '&.('.)" -'.' *$%#'.7''( .(& $.'#*"+'. &$()'. ''*"+'

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#$#"+"&" %".)" '. )'#' *'"& .(& )'( $%)'-''. #'. $%)'-''. +'".

 Co$leteness#  I.7%#')" '&.('.)" '. "+'%&'. -'%) #$.='& )$#' &$*(-'. '.

+''& '%" '%' $#'&'"

APB S('($#$.( 4 6' )$'&'( $.'. ASOBAT ($.('. &$#.&".'. &.7+"& '. ($%6'" "'.('%' (6'.@(6'. (ob,ectives) #")'+.' %$+$;'.)" '. %$+"'*"+"(') "#'.' &.7+"&  '. ($%6'" #$%'&'. )$*'- #')'+'- '. %#"( '. -'%) ")$+$)'"&'. '+'# &$%'.&' &.)$ #$('($%" K$("&' APB S('($#$.( 4 )$(6 $.'. ASOBAT ($.('. &$*(-'. .(& 

 finite unifor$it"* APB S('($#$.( 4 #$.'&" ($.('. &$)+"('. '+'# #$.=''" (6'. ($%)$*(  N'#. ($%+$') '%" "( )$#', APB S('($#$.( 4 +$*"- *$%&.)$.(%')" '' $.$#*'.'.  $.$&'('. user4oriented  9+& $( '+ 2013

C. STATEMENT OF FINANCIAL ACCOUNTING CONCEPT (SFAC) NO. 2

SFAC N#% 2 ualitative Caracteristics of Accounting Infor$ation, #$.6$+')&'. ($.('. &'%'&($%")("& ".7%#')" '&.('.)" ''% *")' ".'&'. '+'# $#*'('. &$()'. P'%'  $#*'( &$()'. #$#*(-&'. ".7%#')" .(& ".'&'. '+'# &$()'. ".;$)(')", &%$"(,

'. &$()'. '. )$%' +'"..' SFAC "." "($%*"(&'. +$- FASB '' ('-. 1/80 D'+'# S('($#$.( "." ($%''( ' &'%'&($%")("& ('#' '. #$#*'( ".7%#')" '&.('.)" *$%#'.7''( '+'# $#*'('. &$()'., '"( relevance '. reliabilit"#

M$.%( state$ent  ".", ".7%#')" '. %$+$;'. -'%) ($'( <'&( '. -'%) #$#"+"&" ."+'"  %$"&("7 '(' ."+'" #'. *'+"& '(' &$'.' S$#$.('%' ".7%#')" '. %$+"'*$+ -'%)

#$#"+"&" reresentational faithfulness '. -'%) ''( ";$%"7"&')" '. .$(%'+ D")")" +'".,  state$ent  "." 6' #$#')&&'. co$arabilit"  '. #$.='& consistenc" )$*''" &'+"(') )&.$% '. *$%-*.'. $.'. relevance  '. reliabilit" .(& #$.&. &$.''. ".7%#')"

 Relevance

M$.%( FASB '+'# SFAC .#% 2:

 -elevant accounting infor$ation is caable of $aking a difference in a decision b" heling users to for$ redictions about the outco$es of ast* resent* and future events or to confir$ or  correct rior exectations# Infor$ation can $ake a difference to decisions b" i$roving decision $akers5 caacities to redict or b" roviding feedback on earlier exectations#

I.7%#')" '&.('.)" '. %$+$;'. ''+'- #'# #$#*'( $%*$''. '+'# )$*'- &$()'. $.'. #$#*'.( $..' .(& #$#*$.(& %$"&)" ($.('. -')"+ '%" $%")("<' #')' +'+, )$&'%'., '. #')' $'. '(' .(& #$.&.7"%#')" '(' #$#*$.'%&'. -'%''. )$*$+#.' I.7%#')" ''( #$#*'( )$*'- $%*$''. ($%-'' &$()'. $.'. #$.".&'(&'. &'')"(')

 $#*'( &$()'. .(& #$#%$"&)" '(' $.'. #$#*$%"&'. #'. *'+"& ($%-'' -'%''. )$*$+#.'

D'+'# SFAC .#% 2, ".7%#')" '. %$+$;'. -'%) #$#"+"&": feedback value, '&." #'# #$#*'.( #$.6)("7"&')" '. #$.%$&)" -'%''. #')' +'+ redictive value, '&." ''( ".'&'. .(& #$#%$"&)" '' '. '&'. ($%6'" " #')' '. '&'. '(". '. ti$eliness, '&." ".7%#')" -'%) ")'6"&'. &$'' '%' $#'&'" )$*$+# ".7%#')" "( &$-"+'.'. &'')"(').' .(& #$#$.'%-" $.'#*"+'. &$()'.

 Reliability

R$+"'*"+"(') ($%)). '%" ("' *'"'. '"( verifiabilit"* reresentational faithfulness, '. neutralit"# M$.%( FASB '+'# SFAC .#% 2, R$+"'*"+"(') )'( &%'. *$%(# '' &$)$("''. (faithfulness)  "#'.' "' #$<'&"+" '' '. "#'&)&'. .(& "<'&"+", "('#*'-$.'. )$*'- 6'#".'. *'" $..', '. '('. #$+'+" ;$%"7"&')", *'-<' "' #$#"+"&" &'+"(') reresentational#

 .erifiabilit"# V$%"7"'*"+"(') '+'# SFAC .#% 2 "$7".")"&'. )$*''" &'+"(') '. ''(

"(.6&&'. $.'. #$.6'#". )$*'- (".&'( &.)$.)) '. ("." '.('%' $.&%  ".$$.$. $.'. #$..'&'. #$($ $.&%'. '. )'#'

 Neutralit"# N$(%'+"(') *$%'%(" *'-<' '+'# #$%#)&'. '(' #$.$%'&'. )('.'%, $%-'("'. '.

('#' )$-'%).' '' %$+$;'.)" '. %$+"'*"+"(') ".7%#')" '. "-')"+&'., *&'. ''  $.'%- )('.'% '(' '(%'. '. #$#"+"&" &$$.(".'. ($%($.(

 -eresentational 'aithfulness* ''+'- &%$).$.)" '(' &$)$'&'('. '.('%' )'( &%'. '('

$)&%")" '. 7$.#$.' '. "#'&)&'. .(& "<'&"+" D'+'# '&.('.)", 7$.#$.' '. "<'&"+" ''+'- )#*$%'' $&.#" '. &$<'6"*'. )$%(' (%'.)'&)"@(%'.)'&)" '. &$6'"'. '. #$.*'- )#*$%'' '. &$<'6"*'. ($%)$*(

K$#"'., '+'# SFAC .#% 2 ")$*(&'. ($%''( secondar" and interactive 0ualities '"( Co$arabilit" (Including  Consistenc")# I.7%#')" '&.('.)" '&'. +$*"- *$%#'.7''( 6"&' ''( "*'.".&'. '.('%' )'( $%)'-''. $.'. $%)'-''. '. +'". '+'# )'( ".)(%" '. )'#' $%*'.".'. -%".('+ '(' #$#*'.".&'. $%)'-''. '. )'#' .(& $%"$ '. *$%*$' $%*'.".'. ;$%("&'+ J'" "$%+&'. )('.'% '. &%'. ($%($.(

D'+'# $7".")" +$*"- +'), SFAC .#% 2 #$.$7".")"&'. &#'%'*"+"(') )$*''" &'+"(') '(' $%.'(''. '. #$#"+"&" &'%'&($%")("& ## J'" $%*'.".'. .%#'+ &#'%'*"+"(') #$%'&'. )'( $%-"(.'. '(') &'%'&($%")("& '. ## H'+ "( #$.'&"*'(&'.  $%*'.".'. ;'+" -'.' "#.&".&'. ''*"+' $.&%'. '. ".'&'., '"( &'.("('("7 

'(' %')", )$='%' .'(' #$<'&"+" &'%'&($%")("& '%" )*6$& '. "$%*'.".&'.

K.)")($.)" '+'# $.$%''. #$($ '&.('.)" )$+'#' )'( %$.('. <'&( #$.'=  '' &'+"(') $.(". '. #$#.&".&'. '.&'@'.&' '&.('.)" #$.6'" +$*"- *$%.' D'+'#

7%#'( )('.'% +'%'. '"(%  #$.'('&'. *'-<' +'%'. &$'.'. ($+'- ")'6"&'. )$)'" $.'. %".)" '&.('.)" '. +'"# '. )$='%' &.)")($. "($%'&'. K.)")($.)" $..''.  %".)" '&.('.)" '%" )'( $%"$ &$ $%"$ '. +'". #$.&. &$.''. +'%'.

&$'.'. *'" $#'&'" #$+'+" <'='.' '.'+")") '. $#'-'#'. '(') '(' &#'%'("7

S$*''"#'.' &#'%'*"+"('), &.)")($.)" +$*"- #$%'&'. )'( &'+"(') '%" &$($%-*.'. '.('%' ' '.&' '&.('.)" '%"'' )'( &'+"(') '.&' $.'. "%".' )$."%", '+'# &.($&) ."+'" %$+$;'. '. %$+"'*"+"(') P$..''. '. &.)")($. '%" )'( #$($ '&.('.)", ''&'- '%" )'( $%"$ &$ $%"$ '. +'". '' )'( $%)'-''., '(' '+'# )'( $%"$ #$+"(" *$*$%'' $%)'-''., ''+'- )'( &$*(-'. ($('" *&'. #$%'&'. )'( )'%'( =& '%" &#'%'*"+"(')

K'%'&($%")("& ($%'&-"% '. ")$*(&'. '+'# SFAC .#% 2 ''+'- $aterialit" '. #$%'&'. *'"'. )"7'( '#*'. *'(') .(& $.'&'. (threshold for recognition)# M'($%"'+"(') ''+'- )$*'- &.)$ +') '. *$%-*.'. $.'. &'%'&($%")("& &'+"('("7, ($%('#' %$+$;'.)" '. &$'.'+'. M'($%"'+"(') '. %$+$;'.)" &$'.' "$7".")"&'. '+'# -'+ '' '. #$#$.'%-" '(' #$#*'( )'( $%*$''. *'" $#*'( &$()'. S$*'- &$()'. .(&  ("'& #$..&'&'. ".7%#')" '. ')(" #.&". *")' "*'(, &'%$.' ".;$)(% ("'& #$#"+"&" &$*(-'. ".7%#')" )$#'='# "( ("'& %$+$;'. '(' &'%$.' 6#+'- '. ($%+"*'( ($%+'+ &$="+ .(& #$#*'( $%*$''. ("'& #'($%"'+ S'( "($# '&'. "'.' #'($%"'+ 6"&' $.='.(#'. '(' $.'*'"'. "($# ($%)$*( #$#$.'%-" '(' #$.*'- $."+'"'. )$%'. $#'&'" +'%'. &$'.'. B'"& 7'&(%@7'&(% &'.("('("7 #'. &'+"('("7 -'%) "$%("#*'.&'. '+'# #$.$.(&'. ''&'. )'( "($# #'($%"'+ '(' ("'&

D. STATEMENT OF FINANCIAL ACCOUNTING CONCEPT (SFAC) NO. 8

SFAC N#% 8 ($.('. 1Consetual 'ra$ework for 'inancial -eorting3# P$.6$+')'. '+'# SFAC "." "*'" &$'+'# ("' =-'($% '"(: C-'($% 1, he b,ective of !eneral Purose  'inancial -eorting6 C-'($% 2, #')"- &).'+'# $#*'-')'. '. C-'($% 3, /ualitative

Characteristics of 2seful 'inancial Infor$ation#

SFAC .#% 8 "." "($%*"(&'. +$- FASB '' ('-. 2010 '. #$%'&'. $.'.(" '%" SFAC .#% 1 '. 2 L'.&'- '<'+ '%" "($%*"(&'..' )('($#$.( "." ''+'- )$*''" -')"+ '%" &$%6')'#' '. "+'&&'. '.('%' FASB '. IASB )$6'& ('-. 2004 )$*''" )$*'-('#*'-'. ($%-''  Norwalk Agree$ent , "#'.' &$%6')'#' ($%)$*( #$%'&'. )'( '' .(& #$+'&&'. &.;$%$.)" #')".@#')". &$%'.&' &.)$('+ FASB@IASB 9+&, $( '+ 2013

SFAC .#% 8 "." #$%'&'. )$*'- state$ent  '. "#'&)&'. .(& #$.$('&'. (6'. '. &.)$ 7.'#$.('+ '. '&'. #$.6'" ')'% *'" $.$#*'.'. '&.('.)" &$'.'. '. '.'. $+'%'. D'+'# chater 7 ($.('. &$%'.&' &.)$('+ $+'%'. &$'.'., (6'. ## $+'%'. &$'.'. ''+'- .(& #$.$"'&'. ".7%#')" &$'.'. ($.('. $+'%'. $.("(') '. *$%.' *'" ".;$)(% '. ='+. ".;$)(%, $#*$%"  ".6'#'.+$.$%), '. &%$"(% +'"..' '+'# $#*'('. &$()'. ($.('. $.$"''. )#*$%'' *'" $.("(') ($%)$*( S$#$.('%' "(, '+'# =-'($% 3 ($.('. &'%'&($%")("& &'+"('("7  ".7%#')" &$'.'., #$."$.("7"&')" ("$@("$ ".7%#')" '. )'.'( *$%.' *'" ".;$)(% '. ='+. ".;$)(%, $#*$%" ".6'#'.+$.$%), '. &%$"(% +'"..' '+'# $#*'('. &$()'. ($.('. $.("(') $+'%'. '. #$.6'" ')'% ".7%#')" '+'# +'%'. &$'.'..'

K'%'&($%")("& &'+"('("7 '. "6$+')&'. '+'# state$ent  "." ($%"%" '%" ' &'%'&($%")("&  7.'#$.('+ '. $#'( &'%'&($%")("& ('#*'-'. '. )"7'(.' #$.".&'(&'. #( '%" ' &'%'&($%")("& 7.'#$.('+ ($%)$*( D' &'%'&($%")("& 7.'#$.('+ ($%)$*( '"( relevance '.  faithful reresentation# K$#"'., ''% &$.''. )'( ".7%#')" &$'.'. )$#'&". #$.".&'(, #'&' -'%) "&. +$- $#'( &'%'&($%")("& ('#*'-'. '"( co$arabilit"* verifiabilit"* ti$eliness* '. understandabilit"#

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(confir$ator" value)#

H'+ '. )'#' 6' *$%+'& '' faithful reresentation* '+'# SFAC .#% 8, .(&  #$.6'"  faithful reresentation '. )$#%.' #'&' -'%) #$#"+"&" &'%'&($%")("& +$.&'

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KESIMPULAN

D'%" $.6$+')'. '. ($+'- "&$#&'&'. "'(') ''( ")"#+&'. *'-<' ".7%#')" '&.('.)" #$%'&'. )'+'- )'( 7'&(% $.(". *'" $..' +'%'. &$'.'. '+'# #$#*'( )'( &$()'. $&.#" I.7%#')" '&.('.)" -'%) ")'6"&'. )$$#"&"'. %' ''% *$%.' '.  *$%#'.7''( '+'# $.'#*"+'. &$()'. K'%'&($%")("& &'+"('("7 ".7%#')" '&.('.)" '. "&$+'%&'. +$- $<'. )('.'% "&$.'+ $.'. )$*('. '. *$%*$'@*$' D'+'# ASOBAT

")$*( )$*''" Standards for Accounting Infor$ation, )$'.&'. '+'# APB S('($#$.( N 4 ")$*( )$*''" /ualitative b,ectives K$#"'. '+'# SFAC N 2 ")$*( )$*''" /ualitatitive Characteristics of Accounting Infor$ation, )$'.&'. '+'# SFAC N 8 6' -'#"% )'#' $.'. SFAC N 2 '"( ")$*( )$*''" /ualitative Characteristics of 2seful   'inancial Infor$ation

T$%" &$.''.@&$()'. ".7%#')" '&.('.)" ($%=$%#". '+'# *$.(& &'"'-@&'"'-'. -'%) "$.-" +$- &#.$.@&#.$. $+'%'. &$'.'. ''% ''( *$%#'.7''( '+'# %'.&' $.'#*"+'. &$()'. $&.#" ASOBAT, APB S('($#$.( 4, SFAC N 2, '. SFAC N 8 #$..&'&'. &'%'&($%")("& &'+"('("7 ".7%#')" '&.('.)" .(& #$#*'.(  $..' ".7%#')" '+'# $'#*"+'. &$()'. $&.#" 9'+'. )$*$.'%.' &'%'&($%")("& 

&'+"('("7 ".7%#')" '&.('.)" '. "&$+'%&'. '+'# state$ent  ($%)$*( *$%*$'@*$' )'( )'#' +'"., .'#. &$)$#'.' ''+'- *$%(6'. .(& *''"#'.' *")' #$#*'.( '+'# $.'#*"+'. &$()'. '. *$%#'.7''( +$- $..' B$%"&( ''+'- $%*'.".'. '%" &$$#'( )('($#$.( ($%)$*( ($.('. &'%'&($%")("& &'+"('("7 ".7%#')" '&.('.)":

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