Skripsi

ANALISA PENGARUH PENGUKURAN AKUNTANSI TINGKAT HARGA UMUM DALAM MENILAI RELEVANSI LAPORAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

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Penilaian

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This research aims to assess the relevance of company financial statements thar prepared using the General Price Level Accounting to taken the decisions on inflation periode. The results indicate that the financial statements of telecommunication dan construction company that has been adjusted based on General Price Level Accounting method is relevant and interpretative when taken the decisions during inflation periode on 2008. General Price Level Accounting method presents the components of financial statement in dollar vvith purchasing power adjustments without changes the principle of Historical Cost Accounting. With the fulfillment of relevant test COG (Command Over Good) attribute and interpretative test of NOD (Number of Dollar) attribute, the General Price Level Accounting method is more relevant and interpretative than Historical Cost Accounting method. General Price Level Accounting method is not intended to replace the financial statements of Historical Cost Accounting, but only use as additional information in company to taken the decisions on inflation periode.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
1107000486	T62058	T620582011	Central Library (Referens)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T620582011

Publisher

Inderalaya : Jurusan Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2011

Collation

xiv, 72 hlm.: tab.; 28 cm

Language

Indonesia

ISBN/ISSN

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Classification

336.598 07

Content Type

Text

Media Type

unmediated

Carrier Type

unspecified

Edition

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Subject(s)

laporan keuangan
Akuntansi

Specific Detail Info

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Statement of Responsibility

HALIM

Other version/related

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