Penerapan PSAK 68 Pengukuran Nilai Wajar Konvergensi IFRS dan Dampaknya pada Pilihan Kebijakan Akuntansi

Abstrak

This study aims to investigate and analysis PSAK 68 Fair Value Measurement of International Financial Reporting Standards (IFRS) Convergence and Impact Accounting Policy Choice in Indonesia. The population in this study is all manufacturing and property & real estate company listed in Indonesia Stock Exchange on period 2012-2015 annual report financial statements. The sampling method used of purposive sampling with the result 556 data sample. Variable category used to grouping object under study is PSAK 68 Fair Value Measurement. Object studied in accounting policy is Property, Plant & Equipment, Investment Property, Intangible Asset, Employee Benefits, Financial Instruments : Derivative, Derivative Hedging, Traded, Available for Sale, Held to Maturity, Receivable, Loan and Bond Payable. Technical data analyst used is content analysis consisting of index-T and Paired Sample Test, Wilcoxon Test, McNemar Test. Value score for index-T is 1 fair value, 0 cost method, 0 fair value, 1 cost method and 0,5 both method. Then value score Paired Sample Test, Wilcoxon Test, McNemar Test is 0,5 cost method and 1 fair value. The result of hypothesis has significant differents amount company applied fair value is Property, Plant & Equipment, Employee Benefits, Intangible Asset, Financial Instruments : Receivable and Loan. This study shows that decrease in the comparability fair value and increase in the comparability applied cost method. While accounting policy that is Investment Property, Financial Instruments : Traded, Derivative, Derivative Hedging, Available for Sale, and Bond Payable had no significant differents. This study shows that increase in the comparability applied fair value, except Held to Maturity is increase in the comparability applied cost method.