Zahro, Lailatul (2017) Pengaruh pengukuran nilai wajar dan nilai historis terhadap value revelance aset biologis (studi pada perusahaan agrikultur di Asia Tenggara dan Australia tahun 2014-2015) / Lailatul Zahro. Diploma thesis, Universitas Negeri Malang.
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ABSTRAK Zahro Lailatul. 2017. Pengaruh Pengukuran Nilai Wajar dan Nilai Historis Terhadap Value Relevance Aset Biologis (Studi Pada Perusahaan Agrikultur di Asia Tenggara dan Australia Tahun 2014-2015). Skripsi S1 Akuntansi Fakultas Ekonomi Universitas Negeri Malang. Pembimbing Dr. Satia Nur Maharani S.E. M.Sa. Ak. Kata Kunci Nilai Buku Aset Biologis Nilai Wajar Nilai Historis Value Relevance Penelitian ini membahas tentang pengaruh pengukuran nilai wajar dan pengukuran nilai historis terhadap value relevance aset biologis perusahaan agrikultur. Salah satu indikator yang relevan sebagai bentuk informasi akuntansi perusahaan agrikultur yaitu nilai buku aset biologis. Nilai buku aset biologis perlu diuji relevansi nilainya sebagai dasar pertimbangan investor untuk pengambilan keputusan. Penelitian ini juga bermaksud membandingkan pengukuran nilai wajar dan pengukuran nilai historis yang lebih value relevance. Populasi dalam studi ini yaitu perusahaan agrikultur di Asia Tenggara dan Australia pada tahun 2014-2015. Sampel yang diperoleh dari metode purposive sampling sebanyak 60 perusahaan mencakup perusahaan dengan metode pengukuran nilai historis dan pengukuran nilai wajar. Teknik pengujian yang dipakai dalam penelitian ini yaitu dengan uji regresi linier berganda serta uji independent sample t-test. Hasil penelitian menunjukkan bahwa perusahaan sampel dengan pengukuran nilai historis dan pengukuran nilai wajar tidak value relevance. Hasil uji beda menunjukkan bahwa pengukuran nilai wajar dan pengukuran nilai historis memiliki perbedaan rata-rata namun perbedaan tersebut tidak cukup nyata dalam kaitanya dengan value relevance. Lebih lanjut hasil uji regresi linier berganda menunjukkan hasil bahwa pengukuran nilai wajar tidak memiliki value relevance yang lebih tinggi dibanding pengukuran nilai historis. ABSTRACT Zahro Lailatul. 2017. The Effects of Measuring Fair Value and Historical Value on the Value relevance of Biological Assets (A Study on Agricultural Enterprises in South East Asia and Australia during 2014-2015). Sarjana s Thesis S1 Accounting Faculty of Economics State University of Malang. Supervisor Dr. Satia Nur Maharani S.E. M.Sa. Ak. Keywords The value of a biological asset s book Fair Value Historical Value Value Relevance This research will mainly discuss about the effects of fair value measurement and historical value measurement upon the value relevance of biological assets in agricultural companies.In general one of the indicators that is relevant as an accounting information in agricultural companies is the value of a biological asset s book. Obviously the value of a biological asset s book needs to be tested for its value relevance because it used as a basic consideration forinvestors for making a decision. Moreover the aim of this study is also to compare fair value measurement with historical value measurement that intent tobe more value relevance. Thus the populations in this study consist ofseveral agricultural companieswhich widely spread in South East Asia and Australia during 2014-2015.Purposive sampling method was adopted in the sample selection for collecting data. It consists of 60 companies which conducthistorical measurement and fair value measurement on their systems. This research is also using multiple linear regression test and also independent t-test sample as its testing technique. Furthermore the test results demonstrate that the company which use historical value measurement and fair value measurement on the sampling list is not considered as value relevance. Different test results show that the measurement of fair value and historical value areslightly different. but unfortunately those differences are not significant enough to be linked in its relation to a value relevance. Furthermore multiple linear regression test results show that the measurement of fair value did not reach a higher value relevance than the measurement of historical value.
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Departemen Akuntansi (AKU) > S1 Akuntansi |
| Depositing User: | Users 2 not found. |
| Date Deposited: | 09 Oct 2017 04:29 |
| Last Modified: | 09 Sep 2017 03:00 |
| URI: | http://repository.um.ac.id/id/eprint/37387 |
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