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

ALDILA, GETI and Meutia, Inten and Saftiana, Yulia (2011) ANALISA PENGARUH PENGUKURAN AKUNTANSI TINGKAT HARGA UMUM DALAM MENILAI RELEVANSI LAPORAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Measurement, General Price Level Accounting, Relevance of Financial Statements
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Furika Furika
Date Deposited:	21 Jan 2022 01:44
Last Modified:	21 Jan 2022 01:44
URI:	http://repository.unsri.ac.id/id/eprint/62058

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