Lauw Tjun Tjun, - and Rajagukguk, Sondang Mariani (2013) Pengaruh PSAK 30 Sewa Guna Usaha Terhadap Kemampuan Pasar Dalam Memprediksi Laba Perusahaan di Masa yang Akan Datang. Jurnal Akuntansi, 5 (2). pp. 175-182. ISSN 2085-8698
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Pengaruh PSAK 30 Sewa Guna Usaha Terhadap Kemampuan Pasar dalam Memprediksi Laba Perusahaan.pdf - Published Version Download (201Kb) | Preview |
Abstract
This research is to know the effect of PSAK 30 disclosures concerning the change in classification of the leasing to finance lease, to see the market capacity in anticipating the future earning, that was included in forward Earning Response Coefficient (FERC are listed on the Indonesia Stock Exchange (BEI). FERC is relations between the present year earning and the future year earning. PSAK 30, effective date 27Juni 2007, was hoped could increase the quantity and the quality on-balance sheet. Consistent with the standard that expected to have the qualitative effect, evidently pre-PSAK 30 companies that did not yet apply PSAK 30 significant increased FERC after adopting PSAK 30. Consistent with the standard that it was expected had the quantitative effect, many companies that earlier off-balance sheet began to disclose on-balance sheet, increased in FERC. Off-balance sheet companies in pre30 and continue to off-balance sheet (was not influenced by PSAK 30) did not experience the change in FERC, indicated that the FERC increase for the company that was affected with the PSAK 30, and it was not caused by the other incident at the time of the PSAK 30 application. Results of the research of showing PSAK 30 produced additional information in the stock price of the effected company. This research was the first empirical research that gave evidence based on the price and that PSAK30 provided information more (about the future earning) for the market, as the standard that was recommended.
| Item Type: | Article |
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| Uncontrolled Keywords: | PSAK 30, Lease, Forward Earning Response Coefficient (FERC). |
| Subjects: | H Social Sciences > HG Finance |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 01 Nov 2013 02:34 |
| Last Modified: | 24 Feb 2015 02:08 |
| URI: | http://repository.maranatha.edu/id/eprint/4512 |
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