Professional Documents
Culture Documents
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1258
BAB 2
KONSTRUKSI TEORI AKUNTANSI
Teori Pragmatis
Pendekatan deskripsi pragmatis dilakukan erdasarkan
pengamatan perilaku dari akuntan .Teori dibentuk dari
bagaimana akuntan bertindak dalam situasi tertentu . Diuji dengan mengamati apakah akuntan bertindak sesuai
teori yang diduga . Teori pragmatis ini menggunakan
pendekatan induktif
Kritik atas pendekatan pragmatis deskriptif :
1.) Tidak mempertimbangkan kualitas dari tindakan
akuntan
2.) Tidak menguji praktik-praktik akuntansi yang sudah ada
3.) Fokus pada perilaku akuntan bukan mengukur atributatribt yang ada pada perusahaan
Teori positif
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Penelitian saintifik
Asumsi
ontologis
- realitas adalah
objektif
dan
konkrit
- akuntansi adalah
realitas
yang
objektif
Pendekatan
merupakan
epistemologis perkembangan
teknologi
- reduksionisme
- menguji hipotesis
individual
- hukum mampu
menggeneralisasi
Metodologi
- terstruktur
- memiliki dasar
teoritis
sebelumnya
validasi
dan
ekstensi empiris
Metode
- formulasi model
sintaksis
- induksi empiris
untuk membentuk
hipotesis
Penelitian
naturalistik
- realitas dibentuk
secara sosial hasil
dari
imaginasi
manusia
- akuntansi adalah
realitas
yang
dikonstruksi
- holistik
- kompleksitas dunia
tidak bisa diatasi
dengan
reduksionisme
- hukum tidak bisa
direduksi
- tidak terstrukutr
- tidak memiliki
dasar
teoritis
sebelumnya
- studi kasus
eksplorasi
berdasarkan
flesibilitas
- pengalaman dari
kejadian-kejadian
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PE1
1260
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PE1
1261
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PE1
1262
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PE1
1263
Pentingnya pengukuran
Defenisi pengukuran :
Campbell
The assignment of numerals
to represent properties of
material systems other than
numbers
Stevens
Assignment of numerals to
objects or events according
to rules.
Pengukuran fundamental
Angka dikaitkan dengan referensi terhadap hukum alam.
Properti fundamental adalah operasi penambahan seperti
panjang dan volume. Dalam akuntansi ada debat mengenai
sifat dari nilai fundamental
Pengukuran turunan (Derived Measurements)
Merupakan pengukuran yang bergantung pada dua ata
lebih kuantitas berbeda. Pengukuran ini tergantung pada
relasi diantara properti fundamental misalnya pengukuran
laba bergantung pada pengukuran Income dan expense
Pengukuran Fiat
Pengukuran ini umum pada sains sosial termasuk
akuntansi. Pengukuran fiat berdasarkan definisi arbiter
(misalnya profit). Dalam pengukuran ini, ada berbagai cara
untuk mengkonstruksi skala. Pengukuran fiat bisa berujung
pada rendahnya tingkat kepercayaan pada skala misalnya
karena adanya berbagai cara untuk menentukan nilai laba
Reliabilitas dan akurasi
Tidak ada pengukuran yang bebas dari kesalahan kecuali
penghitungan langsung (misalnya menghitung jumlah kursi
didalam sebah ruangan)
Sumber dari kesalahan umumnya adalah :
- Operasi pengukuran dinyatakan secara tidak tepat
- Orang yang mengukur
- Instrumennya
- Lingkungannya
- Tidak jelasnya atribut
- Adanya resiko dan ketidakpastian
Perlu adanya batasan yang ditetapkan bagi tingkat
kesalahan yang dapat diterima
Pengukuran yang reliabel
Pengukurann yang reliabel adalah pengukuran yang :
1. Terbukti memiliki konsistensi
2. Bisa diulang dan direproduksi
3. Memiliki presisi
Reliabilitas memiliki dua aspek :
1. Akurasi dan kepastian pengukuran
2. Representative faithfulness
Pengukuran yang akurat
Konsistensin pada hasil presisi,dan reliabiliti tidak berarti
akan berujung pada akurasi. Akurasi harus dilakukan
dengan pengukuran yang mencerminkan True value dari
atribut pengukuran. True value bisa saja tidak bisa
diketahui, misalnya akurasi dalam akuntansi terkait dengan
Pragmatic notion dari usefulness. Beberapa pengukuran
akuntansi adalah dalam bentuk skala rasio,karena
merupakan skala yang paling informatif. Dasar teoritis
terlemah adalah pengukuran fiat.
Pengukuran adalam akuntansi
Memiliki dua pengukuran dasar yaitu capital dan profit.
Capital dan profit bisa dedefinisikan dan diturunkan
dengan berbagai cara. Konsep dari capital dan profit telah
berubah sepanjang waktu, ini ditunjukkan dengan
banyaknya konsep pengukuran fundamental.
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1264
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PE1
1265
5. Realitas
Mengacu pada dunia nyata karena pengungkapannya
menggunakan jumlah yang relevan saat ini yaitu actual
market price dan memiliki sifat dapat dipertukarkan
(Exchangeability)
6. Objectivity
Market price biasanya lebih objektif dari nilai subjektif lain
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PE1
1266
BAB 7
ASET
Definisi aset
Dalam kerangka kerja IASB (AASB) defenisi aset adalah :
Negara
Amerika serikat
Inggris
Australia
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PE1
1267
Exchangeability
Beberapa pendapat mengatakan ini merupakan
karakteristik sebuah aset. Exchangeability bersifat dapat
dipisahkan dari entitas itu sendiri.
Macneal berpendapat :
A good that lacks exchangeability must lack economic
value because its purchase or sale must forever remain
impossible, and thus no market price for it can ever exist
Pada
Goodwill, excangeabilitynya
evaluasinya bukan pengukurannya.
fokus
kepada
Asset recognition
Cakupan dan waktu dari pengakuan sebuah aset adalah
penting karena memiliki konsekuensi ekonomis bagi yang
mempersiapkannya dan pengguna laporan keuangannya.
Mengakui aset pada neraca melibatkan Recognition rules
yang biasanya merupakan semacam conventions atau
authoritative pronouncements. Kriteria pengakuan ada
dua yaitu :
1. Manfaatnya di masa depan harus berisfat pasti
2. Aset dapat diukur secara reliabel
Sedangkan kriteria pengakuan masa lampau adalah :
1. Ketergantungan atas kejelasan status hukumnya
2. Penentuan substansi ekonomis dari transaksi atau
kejadian
3. Penggunaan prinsip konservatisme yaitu mengantisipasi
loss lebih prioritas dibandingkan Gain
Pengukuran aset
Seluruh elemen dari akuntansi adalah saling terhubung dan
pengukuran lba mengalir dari pengukuran perubahan net
asset. Aturan dan praktik dalam pengelolaan pengakuan
dan pengukuran aset juga akan mempengaruhi
pengukuran laba dan pada akhirnya capital (ekuitas)
Saat defenisi dan kriteria pengakuan telah didapat,
akuntan harus memutuskan bagaimana mengukur aset itu
dengan kondisi berikut :
1. Ada beberapa pendekatan pengukuran yang bisa dipakai
2. Karakteristik kualitatif dari laporan keuangan
Saat diukur maka akan berorientasi pada neraca dan
bersifat resticted terhadap note disclosure.
Aset berwujud (Tangible assets)
Pendekatan tradisional yang digunakan untuk mengukur
aset adalah historical cost. Standar IASB membolehkan
pengukuran lanjutan menggunakan sejumlah pendekatan
seperti :
1. Nilai wajar
2. Exit value atau Value in use
Perusahaan di Inggris dan Australia menggunakan
penilaian selain historical cost selama beberapa tahun
terakhir
Aset tak beruwjud (Intangible assets)
Pengukuran akuntansi umumnya bersifat konservatif :
1. Biaya yang merupakan pengurangan akumulasi
amortisasi dan impairment ,umum diterapkan
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Teori entitas :
- fokus terhadap aset
- aset adalah sumber daya yang dikendalikan oleh entitas
- liabilitas adalah kewajiban yang dimiliki entitas
- pemilik hanya bisa mendapat klaim residual pada aset
bersih yang dimiliki oleh entitas
Teori Proprietari
Tagihan bunga dianggap
sebagai expense
Definisi Liabilitas
Framework IASB memberikan definisi atas liabilitas :
Kewajiban saat ini yang dimiliki entitas akibat dari
kejadian di masa lampau ,pelunasannya diekspektasikan
akan membuat adanya outflow sumber daya entitas yang
memiliki benefit ekonomis
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PE1
1269
BAB 9
REVENUE
Revenue defined
Income is increases in economic benefits during the
accounting period in the form of inflows or enhancements
of assets or decreases of liabilities that result in increases
in equity, other than those relating to contributions from
equity participants. (AASB Framework)
Revenue represents a physical and a monetary flow
Revenue is an inflow of economic benefits
Revenue forms part of income which also includes
gains and arises in the course of ordinary activities
Examples are sales, fees, interest, dividends, royalties
and rents
Behavioural view of revenue
Revenues are the result of firm activity.
Net accomplishment of firm
revenue = accomplishment
expense = effort
matching results in profit = net accomplishment
A point of recognition must be determined
critical event
accrual throughout earnings process
Revenue recognition
Historical perspective
1. Profit (and revenue) determined on the basis
of the increase in the net worth of the firm .
2. Supplanted by the notion that profit and
revenue had to be realised.
3. Developed into the revenue recognition
4. principle (or realisation principle)
5. A distinction between capital and profit
6. emerged from court rulings
Criteria for revenue recognition
At what point during the earning process can revenue be
recorded as earned because there is sufficient evidence?
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Revenue measurement
Framework provides 2 criteria for revenue recognition
it is probable that any future economic benefit
associated with the item will flow to or from the entity
the item has a cost or value that can be measured with
reliability
Sale of goods
The sales point is generally the most appropriate point to
measure and record revenue as all three criteria are met
The sales point is when the product is delivered or the
services are rendered, or when title passes to the customer
Exceptions to sales basis
Exceptions to using the sale point are
revenue recognised during production ( e.g. construction
contracts)
revenue recognised at the end of production, production
is the critical event and the sale is assured
revenue recognised when cash is received after the sale
is made, instalment method and the cost recover method
Rendering of services
Service revenue is to be recognised by reference to the
stage of completion . It is recognised in the period in which
the service is rendered.
Interest, royalties and dividends
Can be recognised when received
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Expenses defined
Expenses are decreases in economic benefits during the
accounting period in the form of outflows or depletions of
assets or incurrences of liabilities that result in decreases in
equity, other than those relating to distributions to equity
participants (Framework para.70)
The decrease in value pertains eventually to the outflow
of cash
Expenses encompass losses as well as expenses which
arise in the course of ordinary activities
The distinction between abnormal and extraordinary
items is no longer permitted
To make a definition of expenses operational, it must be
associated with a physical activity of the entity -something
it does. production and sales generate revenue and the
using up of goods and services in support of those
functions causes expenses to occur
Changes in assets and liabilities
Expenses represent a value change
Frameworkdefinition of expenses refers to outflows or
depletions of assets or incurrence of liabilities
Frameworkmakes no reference to the relationship of
expenses to revenue
Expenses and costs
Sometimes an expense is referred to as an expired cost
The using up of assets entails a cost -expense -to the
entity
If there is no cost to the firm there is no expense
Expense recognition
The recognition criteria for expenses are consistent with
those of the other accounting elements
An expense is recognised if :
it is probable that any future economic benefit associated
with the item will flow to or from the entity; and
the item has a cost or value that can be measured with
reliability
prudence and neutrality
freedom from material error and bias, represent faithfully
The decrease in future economic benefits relates to a
decrease in an asset or an increase in a liability. recognition
of an expense occurs simultaneously with the recognition
of an increase in a liability or a decrease in assets
Expense measurement
In measuring expenses a number of decisions have to be
made as to how expenses should be allocated over periods
of resultant revenue
accrual accounting
matching expenses against revenues in the period to
which they relate
Allocation of expenses
Revenue = accomplishment
Expenses = effort
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PE1
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inconsistent
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PE1
1273
transferring wealth
(opportunistic behaviour)
away
from
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PE1
debtholders
1274
Efficient market:
one in which prices fully reflect available information
Three Forms of Information Efficiency
1. Weak form (past price information)
2. Semistrong form (publicly available information)
3. Strong form (all information public and private)
Capital markets research in accounting assumes
semistrong form efficiency . Financial statements and
other disclosures
form part of the information set that is publicly available
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PE1
1275
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PE1
1276
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PE1
1277
Mixed results
No well developed and tested theory
Valuable insights
the stability (consistency) of human judgment over time
the degree of insight decision makers possess regarding
their pattern of use of data
the degree of consensus displayed in a variety of group
decision tasks
Representativeness
When judging the probability that a particular item comes
from a particular population of items, peoples judgement
will be determined by the extent to which the item is
representative of the population
Availability
The assessment of the probability of an event is based on
the ease with which instances of that event come to mind
Anchoring and adjustment
An initially given response serves as an anchor, and other
information is used to adjust that response
Accounting and behaviour
The techniques adopted and the subsequent interpretation
of reported information are matters of perspective.
Accounting is a direct function of human behaviour and
activity .Its a Twoway influence.
Limitations of BAR
Frequent contradictions between the findings of similar
studies
Human information processing is far more complex than
the development of current research theories and
methods
Research settings fail to adequately replicate realworld
settings
Should policy be influenced by research on individual
decision makers
The major limitation is the lack of a single underlying
theory to unify diverse research questions and findings ,
has borrowed from a multitude of disciplines and contexts
and so no common framework
A single theory is unlikely in the foreseeable future
Issues for auditors
The process of auditing is often treated as a black box
what are the characteristics of better auditors
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XBRL
XBRL = Extensible business reporting language
Its Allows financial information to be presented in an
interactive way that in turn allows individual items of data
to be extracted by software to produce reports custom
designed by individual users
SEC (2008)
500 of largest US companies ( 2009 financial reports )
XBRL will loosen the control managers currently have on
data aggregation decisions and place their performance
under greater scrutiny
The effects of corporate collapses and SarbanesOxley Act
(2002)
High profile collapses in early 2000s changed the image of
accounting and auditing and its regulatory environment.
Criticism of auditor independence and corporate
governance
SOX
peer reviews replaced by PCAOB inspections
restrictions on provision of nonaudit services by audit
firms to their audit clients
Issues surrounding the application of fair value
accounting during the global financial crisis
Some believe the practice of fair valuing assets was
contributing factor , it requires the writedown in the
value of some assets when markets are turbulent. It is
marking financial assets to market
Considerable dispute about this for example is SEC
investigation (2008), a recommendations offered for
improving fair value accounting
Reactions by standard setters
IASB (October, 2008) changed rules so that losses from
changes in market values of financial assets could be
reclassified under certain circumstances avoiding charging
markto market losses to the income statement . FASB
(2009) introduced a ruling to allow banks to use their own
judgement in determining the fair value of assets, rather
than using markets
Auditors and the global financial crisis
The GFC could lead to regulatory action affecting auditors
relatively little attention paid to the auditors role in the
crisis
the accounting profession and regulators have
proactively issued guidance
auditors of banks later suffering financial difficulties can
expect to come under scrutiny
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PE1
1279
ECONOMIC ISSUES
Regulation
Information as a Commodity
Demand: information demanded by decision makers
Supply: information supplied by firms, managers, analysts
From societys perspective, firms should produce
information until the marginal social benefit = marginal
social cost
The Questions
Can market (i.e., private) forces of demand and supply
generate the socially optimal amount of information
production?
If not, can regulation step in to generate socially optimal
information production?
A Useful Distinction
Proprietary information : Information that, if released, will
directly reduce cash flows
Non-proprietary information : Information that, if released,
will not directly reduce future cash flows
Sources of Regulation in Financial Reporting
Professional accounting bodies
Codes of ethics
Discipline committees
Standard setters
GAAP
Securities commissions
MD&A, executive compensation
Legal system
Regulation in Practice
Firms face a mixture of private and regulatory incentives
for information production
Ways to Characterize Information Production
Finer information
Expanded note disclosure
Additional line items
Additional information
Current value accounting
MD&A
More credible information
Audit
Private Incentives for Information Production
contractual incentives
Compensation contracts
Debt contracts
Contractual incentives break down if too many parties are
involved
market-based incentives
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PE1
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Costs of regulation
Direct costs of setting, applying, and enforcing
Costs to firms of releasing proprietary information
Reduced ability to signal
In view of this difficult cost/benefit tradeoff, likely answer
is no
How Much Information is Enough?
No one Knows
Numerous market-based reasons why firms
want to produce information
But, numerous sources of market failure
Regulation Has a Cost
Regulators do not know socially optimal amount
of
information either
May tend to ignore costs of regulation
The Bottom Line
To understand regulation of information production, we
must look to political aspects as well as economic
POLITICAL ISSUES
Two Theories of Regulator Behaviour
Public Interest Theory : Objective of regulator is to
maximize social welfare
Interest Group Theory : Regulator takes own interests into
account, while balancing demands of investors and
managers, It is Implies conflict between constituencies
Standard setters emphasis on due process suggests that
interest group theory best applies
Conflict and Compromise
Another example of economic consequences
Difficulties faced by IASB in developing IAS 39 illustrate
extent of constituency conflict in standard setting
Concerns of several constituencies
Alternative Presentation
As part of statement of changes in shareholders equity.
Firms choice of alternative has information content for
investors
Rules-Based v. Principles-Based Accounting Standards
Rules-Based Standards
Lay down detailed rules
Possible to lay down rules for everything?
Principles-Based Standards
Lay down general principles
Auditor professional judgement relied on to prevent
opportunistic manager behaviour when applying the
principles
Criteria for Standard Setting
Decision usefulness
Reduction of information asymmetry
Economic consequences ; Benefits > social costs
Acceptable to constituencies
International Integration of Capital Markets
Increasing adoption of IASB standards
Some examples :
European Union, 2005
China, Japan (partially)
Australia, 2005
Canada, from 2011
United States?
Allows foreign companies under SEC jurisdiction to report
using IASB standards without reconciliation, 2007
Norwalk Agreement to work towards standards
convergence
M a t a k u l i a h l a i n y a n g b e l u m a d a d i P D F i n i a k a n s a y a u p d a t e d i www. a k u n t a n s i d a n b i s n i s . wo rd p re s s . c o m
Contac t me : muhammad.f irman177@gmail.com /@f irmanmhmd (Line)
PE1
1281
M a t a k u l i a h l a i n y a n g b e l u m a d a d i P D F i n i a k a n s a y a u p d a t e d i www. a k u n t a n s i d a n b i s n i s . wo rd p re s s . c o m
Contac t me : muhammad.f irman177@gmail.com /@f irmanmhmd (Line)
PE1
1282