Penerapan Prinsip Konsistensi dalam Penyusunan Laporan Rugi-Laba dan Pengaruhnya terhadap Pemakai Informasi Keuangan Repository - UNAIR REPOSITORY

ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA

  S K R I P S I RAMOS TOQI PARUUAN TAMPUBOLON PENERAPAN PRINSIP KONSISTENSI DALAM PENYUSUNAN LAPORAN RUGI-LABA DAN PENGARUHNYA TERHADAP PEMAKAI INFORMASI KEUAHGAN

FAKULTAS EKONOMI UNIVERSITAS AIRLANG6A

S U R A B A Y A

  1990

ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA

  P E NE RAP AN P RI NS I P KONS I S T. ENS I DAL AM P E NYUS UNAN L AP ORAN RUGI - L ABA DAN

  P E NGARUHNYA T E RHADAP P E MAKAI

  I NF ORMAS I KE UANGAN S KRI P S I Di a j u k a n u n t u k Me mp e r l e n g k a p i S y a r a t - S y a r a t d a l a m Me mp e r o l e h Ge l a r S a r j a n a E k o n o mi

  J u r u s a n Ak u n t a n s i Ol e h :

  RAMOS T OGI P ARUL I AN T AMP UBOL ON No . P o k o k : 0 4 8 4 1 1 7 5 2

  F AKUL T AS E KONOMI UNI VE RS I T AS AI RL ANGGA S URABAYA 1 9 9 0

ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA

  Di s e t u j u i d s n s l o p u n t u k d i u j i Do s e n P e mb i mb i n g

  ( Li r e . Ec . H a r i a U G a f f e r . Ak )

ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA

  S u r a b a y a , . . . ^ F . J 2 * L Hs e t u j u i d a n d i t e r i ma b a i k

  Ol e h :

  Do s e n P e mb i mb i n g : Ke t u a J u r u s a n :

ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA

  

KATA PKAGANT a R

  P e r t a ma - t a ma p e n u l i s p a n j a t k a n p u j i s y u k u r k e p a d a T u h a n Ya n g Ma h a Ku a s a y a n g t e l a h b e r k e n a n me mb e r i k a n r a h ma t d a n k a r u n i a Ny a , s e h i n g g a p e n u l i s b e r h s s i l me n y e - l e s a i k a n p e n y u s u n e n s k r i p s i i n i .

  P e n u l i s me n y a mp a i k a n r a s a t e r i ma k a s i h y a n g s e b e - s a r - b e s a r n y a k e p a d a I b u Dr a . E. c. Ha r i a t i Ga f f a r , Ak y a n g p e n u h p e r h a t i a n d a n k e s a b a r a n n y a d a l a m me mb i mb i n g p e n u ­ l i s d a n me mb e r i k a n p e n g a r a h a n s e r t a p e t u n j u k y a n g s a n g a t b e r h a r g a s e l a ma p e n y u s u n a n h i n g g a s k r i p s i i n i s e l e s a i .

  Ke mu d i a n p e n u l i s j u g a me n y a mp a i k a n t e r i ma k a s i h y a n g s e b e s a r - b e s a r n y a k e p a d a :

  1. Ba p a k Dr s . Ec . S o e d j o n o Ab i p r a j a , s e l a k u De k a n P a k u l - t a s E k o n o mi Un i v e r s i t a s Ai r l a n g g a ,

  2. Ba p a k Dr s , Ec . Ar s o n o L a k s ma n a , Ak , s e l a k u Ke t u a J u ­ r u s a n Ak u n t a n s i F a k u l t a s E k o n o mi l i n i v e r s i t a s Ai r l a n g - g a * 3 . Ba p a k d a n I b u s t a f p e n g 8 j a r d i F a k u l t a s E k o n o mi Qn i - v e r s i t a s Ai r l a n g g a , a t a s p e n d i d i k a n s e l a ma p e n u l i s me n g i k u t i k u l i a h .

  4 . S e g e n a p p i mp i n a n d a n k a r y a wa n p e r u s a h a a n y a n g t e l a h me n y e d i a k a n wa k t u d a n me mb a n t u p e n u l i s d a l a m p e mb e - r i a n d a t a d a n i n f o r ma s i y a n g b e r ma n f a a t b a g i p e n y u s u ­ n a n s k r i p s i i n i . i

ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA

  5. Re k a n - r e k a n t e r d e k a t y a n g b a i k s e c a r a l a n g s u n g ma u p u n t i d a k l a n g s u n g me mb a n t u d a n me mt o e r i k a n d o r o n g a n k e p e - d a p e n u l i s s e l a ma p e mb u a t a n s k r i p s i i n i .

  6. Ak h i r n y a t e r i ma k a s i h y a n g t a k t e r h i n g g a p e n u l i s t u - j u k a n k e p a d a y a n g t e r c i n t a Ba p a k , I b u , s e r t a Ad i k - a d i k y a n g t e l a h me mb e r i k e n d o ' a r e s t u , b a n t u a n s e r t a d o r o n g a n mo r i l d a n ma t e r i i l s e l a ma p r o s e s p e n y u s u n a n s k r i p s i i n i .

  Ak h i r n y a p e n u l i s b e r h a r a p s e mo g a s k r i p s i y a n g , s a - n g a t s e d e r h a n a i n i d a p a t me mb e r i k a n ma n f e e t y a n g p o s i t i f b a g i s e mu a p e mb a c e ,

  S u r a b a y a , 2 4 No v e mb e r 1 9 9 0 P e n u l i s

ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA

  DAF T AR I S I Ha l a ma n

  Ka t a P e n g a n t a r . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . i Da f t a r I s ! . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . i i i

  BAB I : P e n d a h u l u a n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

  1. P a n d a n g a n U m u m . . . . . . . . . . . 1 2 . P e n j e l a s s n J u d u l . . . . . . . . . . . . . . .

  4 3 . Al a s a n P e mi l l h a n J u d u l . . . . . . . . . . . . . . . . 5 4 . T u j u a n P e n y u s u n a n S k r i p s i . . . . . . . .

  6 5. S i s t e ma t i k a S k r i p s i . . . . . . . . . . . . . . . .

  7 6. Me t o d o l o g i . . . . . . . . . . . . . . . . . . . . . . . . . .

  8 6 . 1 . P e r ma s a l a h a n . . . . . . . . . . . .

  8 6 . 2 . P e me c a h a n Ma s a l a h . . . . . . . . . . . . . . . . 9 6 . 3 . S c o p e An a l i s a . . . . . . . . . . . . . . . . .

  9 6 . 4 . P r o s e d u r P e n g u mp u l a n d a n P e - n g o l a h a n D a t a . . . . . . . . . . . . . . . . 1 0 6 . 4 . 1 . S u r v e y P e n d a h u l u a n . . . 1 0 6 . 4 . 2 . S u r v e y Ke p u s t a k a a n . . . 1 0 6 . 4 . 3 * P e n g u mp u l a n Da t a . . . . . 1 0 6 . 4 . 4 . P e n g o l a h a n Da t a . . . . . .

  10 BAB I I : b a n d a s a n T e o r i . . . . . . . . . . . . . . . . . . . . . . . . .

  11 1, P e n g e r t i a n Ak u n t a n s i . . . . . . . . . . . . . .

  11 2 , L a p o r a n Ke u a n g a n . . . . . . . . . . . . . . . . . . . 1 4 3, P e n d a p a t a n . . . . . . . . . . . . . . . . . 2 3 i i i

ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA

  3 * 1 . Ha k e k a t d a n Un s u r - u n s u r P e n ­ d a p a t a n . . . . . . . . . . . . . . . . . . . . . . . . 2 3 3 . 2 , i ' e n g u k u r a n P e n d a p a t a n . . . . . . . .

  29

  3 . 3 . S e a t P e n g a k u a n P e n d a p a t a n . . . . 3 0 P a d a S a a t P e n j u a l a n . . . 3 3 3 . 3 . 2 . P a d a S a a t P e mb a y a r a n Di t e r i ma 3 5 3 - 3 . 3 - P a d a S a a t Ba r a n g S e l e - s a i Di p p o d u k s i . . . . . . . . . 3 7 3 . 3 . 4 . P a d a S a a t B» a g i a n - Ba g i a n

  Ko n t r a k S e l e s a i S e c a r a P r o p o r s i o n a l . . . . . . . . . . 3 8 3 . 3 . 4 . 1 . Me t o d e P r o s e n - t s s e P e n y e l e - s a i a n . . . . . . . . . 3 9

  3 . 3 . 4 . 2 * Me t o d e Ko n t r a k S e l e s a i 4 0

  BAB I I I : G^ a mb a r a n Umu m P e r u s a h a a n . . . . . . * . . . . . . . . . . 41 1. Ke d u d u t c a n H u k u m . . . . . . . . . . . . . . . . . . . . .

  41 2 . Ma k s u d d a n T u j u a n P e n d i r i a n P e r u s a ­ h a a n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41

  3. S t r u k t u r Mo d a l . . . . . . . . . . . . . . . . . . . . . . . . . . 4 2

  4. S ' t r u k t u r Or g a n i s a s i . . . . . . . . . . . . . . . . . . . . 4 3 Ha l a ma n i v

ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA

  Ha l a m

  5. S e j a r a h P e r k e mb a n g a n P e r u s a h a a n . . . 4 5 6, P r o s e s Ak u n t a n s i . . . . . . . . . . . . . . . . . . . . . . . 4 7 7 * Me t o d e P e n g a k u a n P e n d a p a t a n P e r u s a ­ h a a n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 0 b AB I V : An a l i s a Ma s a l a h d a n P e mb a h a s a n n y a . . . . 5 5 _,

• \

  67 B AB V : Ke s i mp u l a n d a n S a r a n

  67 1. k e s i mp u l a n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  2 , S a r a n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 8 UAKT AR K. EP U3 TAKAAN

  P E NDAHUL UAN

  BAB I

  1. P 8 n d a n g a n Umu m I n f o r ma s i me r u p a k a n f a k t o r y a n g s e ma k i n me n e n t u k a n p e r k e mb a n g a n d u n i a p a d a ma s a me n d a t a n g . Ke ma j u a n s e s u a t u b a n g s a a t a u n e g a r a d i t e n t u k a n o l e h p e n g u a s a a n a t a s i n f o r ­ ma s i y a n g k i a n k o mp l e k s d a n r u mi t . De n g a n k a t a l a i n , I n ­ d o n e s i a j u g a h a n y a a k a n b e r k e mb a n g ma j u j i k a ma mp u me - n g u a s a i i n f o r ma s i . Ka l a u k i t s b e l u m me mi l i k i i n f o r ms s i i t u , ma k a k i t a h s r u s b e r u n a y s k e r s s u n t u k me mp e r o l e h n y a .

  P e mb a n g u n a n e k o n o mi s e l a m8 d u e p u l u h s a t u t a h u n h i n g g s k i n i t e l a h me n g h a s i l k a n p e r t u mb u h a n e k o n o mi y a n g c u k u p t i n g g i , s e h i n g g a r o d a p e r e k o n o mi a n l e b i h c e p a t b e r - p u t a r . I n f o r ma s i e k o n o mi d a n k e u a n g a n d i p e r l u k a n d a l a m r a n g k a p e r e n c a n a a n , p e n g a wa s a n e f i s i e n s i d a n p e n g a mb i l a n k e p u t u s a n d i s e mu a b i d a n g u s a h a d a n o r g a n i . s a s i . Ak u n t a n s i y a n g d i d e f i n i s i k a n s e b a g a i s u a t u s i s t e m i n f o r ma s i t e n t a n g d a t a e k o n o mi y 8 n g b e r s i f a t k e u a n g a n u n t u k t u j u a n p e n g a m­ b i l a n k e p u t u s a n - k e p t u s a n e k o n o mi , d a r i s u d u t s e j a r a h p e r k e mb a n g a n n y a , me n g a l a mi p e r u b a h a n f u n g s i y s i t u s e b a g a i a l a t p e mb e r i i n f o r ma s i . Ak u n t a n s i , p a d a mu l a n y a , me r u p a ­ k a n n e n c a t e t d a t a t r a n s a k s i t e r b a t a s p a d s i n f o r ma s i k e p a - d e s e s e o r a n g t e n t a n g h 8 r t a k e k a y a a n . Da l a m p e r k e mb a n g a n

  1 ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA

ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA

  2 s e l a n j u t n y 8 , Ak u n t a n s i me mp e r o l e h f u n g s i b a r u s e b a g a i * a l a t p e r t a n g g u n g j a wa b a n d a n a l a t i n f o r ma s i u n t u k p e n g a m­ b i l a n k e p u t u s a n e k o n o mi ,

  Ak u n t a n s i me mi l i k i p e r a n y a n g s e ma k i n b e s a r d a l a m s u a s a n a p e mb a n g u n a n s a a t i n i . Ak u n t a n s i t e r u s me n i n g k a t p e r a n a n n y a s e j a l a n d e n g a n p e n i n g k a t a n p e mb a n g u n a n , Ha l l a i n y a n g t u r u t p u l a me n d u k u n g a d a l a h a d a k e c e n d e r u n g a n p e r u s a h a a n - p e r u s a h a a n b e s a r a t a u y a n g s e ma k i n b e s a r u n t u k me mi s a h k a n p e mi l i k d a n p e l a k s a n a . P e mi s a h a n i n i me n i mb u l - k a n y a n g s a t u me mi l i k i h a r t a s e d a n g k a n y a n g l a i n me n g u r u s h a r t a , s e h i n g g a d i p e r l u k a n s i s t e m p e n g a wa s a n d a n a k u n t a n ­ s i mu l a i me mi l i k i t u j u a n s e b a g a i a l a t p e r t a n g g u n g j a wa b a n d a r i p i h a k ma n a j e me n k e p a d a p e mi l i k , Al a s a n l a i n a d a l a h a d a n y a h u b u n g a n d e n g a n k r e d i t u r d a n t i mb u l p u l a p e r l i n d u - n g a n t e r h a d a p k e p e n t i n g a n k r e d i t u r , s e h i n g g a p e r a n a n a k u n t a n s i k e u a n g a n me l a l u i l a p o r a n k e u a n g a n me n i n g k a t d a n b e r f u n g s i s e b a g a i a l a t p e r l i n d u n g a n r e s i k o p a r a k r e d i t u r s e r t a k e p e n t i n g a n p e me r i n t a h d a l a m p e mb u a t a n k e b i j a l c s a n a - a n - k e b i j s k s a n a a n s e p e r t i p e r p a j a k a n d 8 n p e r k r e d i t a n .

  I n f o r ma s i t e r d i r i d a r i i n f o r ma s i y a n g d i p e r l u k a n p i h a k ma n a j e me n ( i n t e r n ) d a n d i l u a r ma n a j e me n ( e k s t e r n ) .

  Ke b u t u h a n l a p o r a n k e u a n g a n l e b i h d i t i t i k b e r a t k a n p a d a p i ­ h a k e k s t e r n , s e d a n g k a n u n t u k k e p e r l u a n ma n a j e me n d a p a t d i p e n u h i o l e h a k u n t a n s i ma n a j e me n y a n g t i d a k me n e k a n k a n p a d a mu t l a k n y a p e n y u s u n a n l a p o r a n k e u a n g a n .

ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA

  3 S t a n d a r d p e n y a j i a n d a n p e n i l a i s n d a t a a k u n t a n s i y a n g d i mu e t d a l a m l a p o r a n k e u a n g a n d i p e r l u k a n a g a r d i - p e r o l e h k e s e r a g a ma n , S e l a n j u t n y a t i mb u l l a h T e o r i Ak u n ­ t a n s i y a n g me n c o b a me mi k i r k a n p e n y u s u n a n s t a n d a r d t e r s e ­ b u t y a n g s e k a r a n g b i s s a d i s e b u t P r i n s i p Ak u n t a n s i . He l i n i b e r a r t i p e r u s a h a a n me mi l i k i k e wa j i b a n u n t u k me n y a j i - k a n i n f o r ma s i - i n f o r ma s i y a n g d a p a t d i p e r c a y a d a n l a y a k k e p a d a ma s y a r a k a t t e n t a n g k e j a d i a n d a l a m p e r u s a h a a n .

  L a p o r a n k e u a n g a n h a r u s d i d a s a r k a n s u a t u f o r mu l a y a n g j e - l a s d a n me n j e l a s k a n s e mu a f a k t a y a n g ma t e r i a l . P e n g a r u h ma s y a r a k a t t e r h a d a p p e r u s a h a a n me n g h e n d a k i p e r t a n g g u n g - j a wa b a n ma n a j e me n d a n d i wu j u d k a n d a l 8 m p e n g e mb a n g a n s e r ­ t a p e n g g u n a a n s t a n d a r d - s t a n d a r d a k u n t a n s i .

  P e n y u s u n a n l a p o r a n k e u a n g a n d i ma k s u d k a n u n t u k me - n u n j u k k a n k e a d a a n k e u a n g a n d a n h a s i l k e g i a t a n p e r u s a h a a n d a l a m s u a t u p e r i o d e a k u n t a n s i . Ag a r t u j u a n t e r s e b u t d a ­ p a t d i c a p e i , ma k a h a r u s d i p i l i h s u a t u me t o d e d a n p r o s e ­ d u r y a n g p a l i n g s e s u a i k e b u t u h a n p e r u s a h a a n . S e l a i n i t u l a p o r a n k e u a n g a n p e r u s a h a a n s e r i n g d i b a n d i n g k a n d e n g a n l a p o r a n p e r i o d e s e b e l u mn y a , ma k a p r o s e d u r a k u n t a n s i y a n g d i g u n a k a n h a r u s d i t e r a p k a n s e c a r a k o n s i s t e n s e t i a p p e ­ r i o d e , s e h i n g g a a p a b i l a t e r d a p a t p e r b e d a a n s e g e r a d a p a t d i k e t a h u i b a h wa p e r b e d a a n i t u b u k a n a k i b a t p e n g g u n a a n me t o d e y s n g b e r b e d a . P r i n s i p k o n s i s t e n s i t i d a k me l a r a n g p e r u s a h a a n me n g a d a k a n p e r u b a h a n p r o s e d u r a k u n t a n s i y a n g

ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA

  2 . P e n l e l a s a n J u d u l " P e n e r a p a n P r i n s i p Ko n s i s t e n s i Da l a m P e n y u s u n a n

  4 s e l a ma i n i d i a n u t . P e r u s a h a a n t e t a p d i p e r k e n a n k a n me l a - k u k a n p e r u b a h a n a t a s me t o d e a t a u p r i n s i p y a n g d i a n u t , a p a b i l a p r i n s i p y a n g b a r u t e r s e b u t d i a n g g a p l e b i h b a i k , S e l a n j u t n y a , s i f a t d a n p e n g a r u h s e r t a a l a s a n d i l a k u k a n - n y a p e r u b a h a n h a r u s d i u n g k a p k a n d a l a m l a p o r a n k e u a n g a n p e r i o d e t e r j a d i n y a p e r u b a h a n .

  L a p o r a n Ru g i - L a b a Da n P e n g a r u h n y a T e r h a d a p P e ma k a i I n ­ f o r ma s i Ke u a n g a n . "

• P e n e r a p a n me r u p a k s n p e l a k s a n a a n i l mu y a n g b e r s i f a t t e o r i t i s d a l a m p r a k t e k s e h a r i - h a r i .
• P r i n s i p me r u p a k a n a t u r a n k e p u t u s a n u mu m y a n g b e r a s a l d a r i t u j u a n - t u j u a n d a n k o n s e p - k o n s e p a k u n t a n s i d a n me mi l i k i f u n g s i me n g a t u r p e r k e mb a n g a n t e k n i k - t e k n i k a k u n t a n s i .
• Ko n s i s t e n s i me mi l i k i a r t i : a . P e ma k a i a n p r o s e d u r y a n g s a ma o l e h s u a t u p e r u s a h a a n d a r i wa k t u k e wa k t u b . P e ma k a i a n p r i n s i p a t a u p r o s e d u r p e n g u k u r a n u n t u k p e r k i r a a n - p e r k i r a a n y a n g b e r h u b u n g a n d a l a m l a p o r a n k e u a n g a n d a l a m s u a t u p e r i o d e c . P e n g g u n a a n p r o s e d u r y a n g s a ma o l e h p e r u s a h a a n y a n g b e r b e d a .

ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA

  5

• L a p o r a n Ru g i - L a b a me n g g a mb a r k a n p e n d a p a t a n d a n b e b a n s u a t u p e r u s a h a a n d a l a m s a t u p e r i o d e a k u n t a n s i *
• P e ma k a i I n f o r ma s i Ke u a n g a n me r u p a k a n p i h a k - p i h a k y a n g b e r a d a d i l u a r p e r u s a h a a n s e p e r t i k r e d i t u r , i n v e s t o r , p e me r i n t a h , b a n k d a n l a i n - l a i n . I n v e s t o r d i a n g g a p s e ­ b a g a i p i h a k l u a r , o l e h k a r e n a i n v e s t o r t i d a k t e r l i b a t l a n g s u n g d a l a m o p e r a s i p e r u s a h a a n .

  S e c a r a k e s e l u r u h a n p e n g e r t i a n j u d u l s k r i p s i i n i a d a l a h s u a t u u s a h a u n t u k me n e r a p k a n t e o r i a k u n t a n s i d a ­ l a m p e n y u s u n a n l a p o r a n r u g i - l a b a me l a l u i a t u r a n - a t u r a n k h u s u s y a n g t i d a k b e r t e n t a n g a n d e n g a n p r i n s i p a k u n t a n s i y a n g d i l a k s a n a k a n s e c a r a k o n s i s t e n d e n g a n ma k s u d a g a r l a p o r a n t e r s e b u t d a p a t me mi l i k i ma k n a y a n g n y a t a b a g i p e ma k a i l a p o r a n a p a b i l 8 d a p a t d i b a n d i n g k a n d a r i p e r i o d e k e p e r i o d e .

  3* Al a s a n P e mi l i h a n J u d u l Da l a m s i t u a s i p e r e k o n o mi a n d e wa s a i n i d i ma n a t e r - d a p a t k e c e n d e r u n g a n p e r u s a h a a n s e ma k i n b e s a r a t a u d a l a m s i t u a s i ma s y a r a k a t y a n g s e ma k i n ma j u me n g a k i b a t k a n a k u n ­ t a n s i l e b i h b e r p e r a n s e b a g a i a l a t u n t u k me n g h a s i l k a n i n ­ f o r ma s i . P e n y u s u n a n l a p o r a n k e u a n g a n l e b i h d i t u j u k a n p a ­ d a p e me n u h a n i n f o r ma s i k e u a n g a n y a n g d i p e r l u k a n p i h a k e k s t e r n .

  P r a k t e k - p r a k t e k a k u n t a n s i y a n g s e k a r a n g b a n y a k d i -

ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA

  6 g u n a k a n ma s i h n a mp a k s e k s l i k e k u r a n g a n n y a . P r a k t e k y s n g a d a s e r i n g b e r a s a l d a r i t r a d i s i a t a u k e b i a s a a n d e n g a n t i d a k me n g h i r a u k a n a p a k a h t e r d a p a t k e s a l a h a n a t a u t i d s k , s e p e r t i t e r j a d i n y a i n k o n s i s t e n s i .

  T e o r i Ak u n t a n s i me mb e r i k a n a l t e r n a t i f - a l t e r n a t i f l a i n t e r h a d a p p r a k t e k y a n g t e l a h a d a . Al t e r n a t i f i n i l e - b i h d i p e r t i mb a n g k a n b a i k d a r i s e g i i n t e r p r e t a s i t e n t a n g k e a d a a n p e r u s a h a a n d a n p r e d i k s i d i k e mu d i a n h a r i , S e - d e n g k a n p r i n s i p a k u n t a n s i s e r i n g t i d a k l a i n me r u p a k a n k o mp r o mi y a n g k u r a n g me mp e r h a t i k a n k a i d a h - k a i d a h T e o r i

  Ak u n t a n s i y a n g me n j a d i d a s a r n y a , P e n u l i s me mi l i h j u d u l s k r i p s i t e r s e b u t d e n g a n ma k - s u d a g a r a k u n t a n s i d a l a m p e r k e mb a n g a n n y a d i ma s a y a n g a k a n d a t a n g me mp e r h a t i k s n k a i d a h - k a i d a h k e i l mu a n n y a s e - h i n g g a l e b i h b e r g u n a u n t u k p e mb u a t k e p u t u s a n .

  4 . T u i u a n P e n y u s u n a n S k r i p s i Da l a m p e n y u s u n a n s k r i p s i i n i d i t a mp a k k a n h a l - h a l y a n g s e s u n g g u h n y a t e r j a d i d a l a m p r a k t e k a k u n t a n s i s e h a - r i - h a r i , Be r d a s a r k a n b e k a l p e n g e t a h u a n y a n g p e n u l i s p e r - o l e h , p e n u l i s me n c o b a me n g e mb a n g k a n s u a t u p o l e p e mi k i r a n d a l a m u s a h a p e me c a h 8 n y a n g ma s u k a k a l , s i s t e ma t i s , t e o - r i t i s d a n p r a k t i s y a n g s a l i n g me n d u k u n g . Di s a mp i n g i t u , h a s i l p e mi k i r a n y a n g a ma t t e r b a t a s i n i d i h a r a p k a n d a p a t b e r ma n f a a t b a g i p a r a p e mb a c a p a d a u mu mn y a .

  7

  5. S i s t e ma t i k a S k r i p s i S e c a r a g a r i s b e s a r s i s t e ma t i k a p e mb a h a s a n d a l a m s k r i p s i i n i a d a l a h s e b a g a i b e r i k u t :

  BAB I : P e n d a h u l u a n Ba b i n i me r u p a k a n p e d o ma n d a n k e r a n g k a d a s a r p e mi k i r a n b a g i b a b - b a b s e l a n j u t n y a , y a n g i s i n y a me n y a n g k u t : p a n d a n g a n u mu m, p e n j e l a - s a n j u d u l , a l a s a n p e mi l i h a n j u d u l , t u j u a n p e n y u s u n a n s k r i p s i , s i s t e ma t i k a s k r i p s i d a n me t o d o l o g i .

  BAB I I : L s n d a s a n T e o r i Da l a m b a b i n i a k a n d i p a p a r k a n l a n d a s a n t e o r i t e n t a n g p e n g e r t i a n a k u n t a n s i , l a p o r a n k e - u a n g a n d a n p e n d a p a t a n . L a n d a s a n t e o r i i n i d a l a m b a b s e l a n j u t n y a a k a n d i g u n a k a n u n t u k me n g a n a l i s a d a n me n c a r i k a n j a l a n k e l u a r u n ­ t u k p e r ma s a l a h a n y a n g a d a .

  BAB I I I ; Ga mb a r a n Umu m P e r u s a h a a n Ba b i n i me n g u r a i k a n k e a d a a n p e r u s a h a a n s e c a - r a u mu m y a n g me l i p u t i k e d u d u k a n h u k u m, ma k - s u d d a n t u j u a n p e r u s a h a a n , s t r u k t u r mo d a l , s e j a r a h p e r k e mb e n g a n j u g a p r o s e s a k u n t a n s i s e r t a p e n j a b a r a n p e r ma s a l s h a n .

  BAB I V : An a l i s a Ma s a l a h d a n P e mb a h a s a n n y a Ba b i n i me n g g a mb a r k a n t e n t a n g a n a l i s a s u a t u

ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA

ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA

  8 p e r ma s a l a h a n y a n g t e r j a d i d a n d i g a mb a r k a n p u ­ l a g a g a s a n - g a g a s a n p e mb a h a s a n n y a b e r d a s a r k a n t e o r i - t e o r i .

  BAB V : Ke s i mp u l a n d a n S a r a n Da l a m b a b i n i a k a n d i b e r i k a n k e s i mp u l a n d a n s a r a n d a r i s e l u r u h i s i s k r i p s i , P e n u l i s b e r - h a r a p d a p a t r a e mb e r i k a n ma s u k a n g u n a p e r b a i k a n y a n g d a p a t d i t e r a p k a n s e s u a i p e r ma s a l a h a n y a n g d i h a d a p i .

  6. Me t o d o l o g i Sk r i p f l l 6 . 1 . P e r ma s a l a h a n P e r k i r a a n p e n d a p a t a n me r u p a k a n u n s u r p e n t i n g d a ­ l a m l a p o r a n r u g i - l a b a , o l e h k a r e n a i t u p e n y a j i - a n n y a h a r u s l a y a k s e s u a i d e n g a n P r i n s i p Ak u n t a n s i I n d o n e s i a . Me t o d e p e n g a k u a n p e n d a p a t a n h a r u s d i ­ t e r a p k a n s e c a r a k o n s i s t e n u n t u k p e r i o d e a t a u p e - r i o d e s e b e l u mn y a . P e n u l i s me n e mu k a n , b e r d a s a r k a n p e n e l i t i a n p e n d a h u l u a n a t a s p e r u s a h a a n , b a h wa me ­ t o d e p e n g a k u a n p e n d a p a t a n t i d a k d i t e r a p k a n s e c a r a k o n s i s t e n . P e r u s a h a a n s u a t u s a a t me n g a k u i p e n d a ­ p a t a n p s d a s a a t p e n j u a l a n t e r j a d i , d i s a a t y a n g l a i n p e n d a p a t a n d i a k u i p a d a s a a t p e n e r i ma a n p e mb a y a r a n . Ha l i n i me n y e b a b k a n p e r k i r a a n p e n d a ­ p a t a n me n g a l a mi o v e r a t a u u n d e r - s t a t e d ( t e r l a l u

ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA

  9

  t i n g g i a t a u t e r l a l u r e n d a h ) d a r i y a n g s e h a r u s - n y a . S e l a n j u t n y a a k a n me n i mb u l k a n k e t i d a k - l a y a k a n p e n y a j i a n p e r k i r a a n p e n d a p a t a n d a l a m l a p o r a n r u g i - l a b a s e r t a a k a n me n y e s a t k a n p a r a p e ma k a i a t a u p e mb a c a . 6 . 2 . P e me c a h a n Ma s a l a h

  S e s u a i d e n g a n p e r ma s a l a h a n y a n g a d a , p e n u l i s r a e n g e j u k a n p e me c a h a n ma s a l a h s e b a g a i b e r i k u t : Ap a b i l a p e r l a k u a n a k u n t a n s i a t a u me t o d e p e - n g a k u a n p e n d a p a t a n d i l a k s a n a k a n s e c a r a k o n s i s - t e n , ma k a l a p o r a n r u g i - l a b a d a p a t me n u n j u k k s n . h a s i l u s a h a p e r u s a h a a n y a n g l a y a k s e s u a i P r i n - s i p Ak u n t a n s i I n d o n e s i a . Me t o d e p e n g a k u a n p e n ­ d a p a t a n y a n g h e n d a k n y a d i g u n a k a n a d a l a h Me t o d e S a a t P e n j u a l a n . De n g a n d i t e r a p k a n n y a me t o d e s a a t p e n j u a l a n d i h a r a p k a n l a p o r a n r u g i - l a b a p e r u s a h a a n s e s u a i d e n g a n y a n g d i s y a r a t k a n o l e h P r i n s i p Ak u n t a n s i I n d o n e s i a .

  6 . 3 - S c p p e An a l i s a Da l a m p e mb a h s s a n n a n t i , b a i k s e c a r a t e o r i t i s ma u p u n p r a k t i s , p e n u l i s me mb a t a s i d i r i h a n y a me mb a h a s ma s a l a h k o n s i s t e n s i d a l a m me t o d e p e ­ n g a k u a n p e n d a p a t a n d a n p e n g a r u h n y a t e r h a d a p l a ­ p o r a n r u g i - l a b a . P e n d a p a t s n y a n g d i ma k s u d i a l s h p e n d a p a t a n d a r i k e g i a t a n u t a ma p e r u s a h a a n .

ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA

  1 0 6 . 4 * P r o s e d u r Pe n g u mp u l a n ^ d f i _ n P e n a o l a h a n Da t a P r o s e d u r p e n g u mp u l a n d e n p e n g o l a h a n d s t a d l l a k u -

  kan dengan t ahap- t ahap j

  6 . 4 . 1 . S u r v e y p e n d a h u l u a n a d a l a h s u r v e y y a n g d i l a k u k a n d e n g a n t u j u a n me l i h a t p e r ma s a - l a h a n y a n g a d a p a d a p e r u s a h a a n d a n d a p a t d i t a mp a k k a n d 8 l a m t u l i s a n i n i .

  6 . 4 . 2 * S u r v e y k e p u s t a k a a n y a i t u s u r v e y y a n g d i - t u j u k a n r a e mp e r o l e h l a n d a s a n t e o r i d s r i l i t e r a t u r - l i t e r a t u r y a n g a d a h u b u n g a n n y a . 6 . 4 . 3 . P e n g u mo u l a n d a t a b e r t u j u a n me mp e r o l e h d a t a s e c a r a l a n g s u n g d a r i p i mp i n a n d a n b e b e r a p a p e g a wa i p e r u s a h a a n me l a l u i wa - wa n c a r a a t a u i n t e r v i e w l a n g s u n g .

  6 . 4 . 4 . P e n g o l a h a n d a t a d i l a k u k a n d e n g 8 n me m- b a n d i n g k a n a n t a r a d a t a y a n g d i p e r o l e h d a r i s u r v e y k e p u s t a k a s n d e n g a n y a n g s e - s u n g g u h n y a t e r j a d i d a l a m p r a k t e k , k e mu - d i a n d i t e n t u k a n me t o d e a n a l i s a t e r t e n t u s e b a g a i u s a h a me n e t a p k a n k e s i mp u l a n d a n s a r a n y a n g k e mu n g k i n a n d a p a t d i g u n a k a n u n t u k p e r b a i k a n d i me s a me n d a t a n g .

ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA

  BAB I I L ANDAS AN T E ORI

  1. P e n g e r t i a n Ak u n t a n s i Ak u n t a n s i a d a l a h b a h a s a p e r u s a h a a n . P e r k e mb a n g a n n y a s e c a r e p a r a l e l s a n g s t e r a t d e n g a n k e b u t u h a n y a n g t i mb u l d e r i p e l a p o r e n t r a n s e k s i p e r u s a h s g n d a n t r a n g a k s i e k o n o mi l a i n n y e y a n g s e ma k i n k o mp l e k s . Ak u n t a n s i k u r a n g b e g i t u b e r p e r a n p a d a p e r u s a h a a n k e c i l , s a mp a i p e r u s a h a a n t u mb u h me n j a d i b e s a r d 8 n s a mp a i s u a t u k e b u t u h a n t i mb u l u n t u k me - n g a d a k a n p e mi s a h a n y a n g l e b i h j e l a s s n t a r a p e mi l i k a n s a - t u a n o r g a n i s a s i d a n p e l a k s a n a o p e r a s i h a r i a n .

  P a d a t a h u n 1 9 4 1 Co mmi t t e e o n T e r mi n o l o g y o f Th e Ame r i c a n I n s t i t u t e o f Ce r t i f i e d P u b l i c Ac c o u n t a n t s me r u - mu s k a n s a t u d e f i n i s i t e n t a n g a k u n t a n s i s e b a g a i b e r i k u t :

  Ac c o u n t i n g i s t h e a r t o f r e c o r d i n g , c l a s s i f y i n g , a n d s u mma r i z i n g i n a s i g n i f i c a n t ma n n e r a n d i n t e r ms o f mo n e y , t r a n s a c t i o n s a n d e v e n t s wh i c h a r e , i n p a r t a t l e a s t , o f a f i n a n c i a l c h a r a c t e r , a n d i n t e r p r e t i n g t h e r e s u l t t h e r e o f . 1

  P e r u mu s a n d e f i n i s i d i a t a s d i a mb i l d a r i me l i h a t p e k e r j a a n y a n g d i l a k u k a n , y a k n i me l i p u t i p e k e r j a a n p e n c a t a t a n d s r i t r a n s a k s i d a n k e j a d i e n y a n g a d a p a d a p e r u s a h a s n s e l a n j u t -

  ^ Ah me d Be l k a o u i , Ac c o u n t i n g T h e o r y . Ha r c o u r t Br a c e J o v o n o v i c h I n c . US A, Ne w Yo r k , 1 9 8 1 , h a l a ma n 2.

  11

ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA

  12

  n y a d i k e l o mp o k k a n me n u r u t k e j a d i a n n y a , l a l u d i i k h t i s a r k a n d a n d i n y a t a k a n d a l a m n i l s i u a n g u n t u k k e p e n t i n g a n l a p o ­ r a n , p e n g e wa s a n , a n a l i s a d s n i n t e r p r e t a s i .

  Ak u n t a n s i me r u p a k a n h i mp u n a n t e k n i k - t e k n i k y a n g d i - g u n a k a n d a l a m l a p o r a n k h u s u a d a n d i p r a k t e k k a n me l s l u i s a - t u k e r a n g k a k e r j a t e o r i t i s y a n g s e h a r u s n y a d i p a t u h i . Ke - r a n g k a k e r j a t e r s e b u t t e r s u s u n d a r i p r i n s i p - p r i n s i p d a n p r a k t e k - p r a k t e k y e n g d i t e r i ma o l e h p r o f e s i d i s e b a b k a n k e - g u n a a n d a n k e l o g i s a n n y a . Ha l i n i d i k e n a l s e b a g a i p r i n s i p - p r i n s i p a k u n t a n s i y a n g d i t e r i ma o l e h u mu m d a n d i I n d o n e ­ s i a d i s u s u n o l e h I k a t a n Ak u n t a n I n d o n e s i a . P r i n s i p Ak u n ­ t a n s i I n d o n e s i a d i g u n a k a n s e b a g a i p e d o ma n u n t u k p e mi l i h a n t e k n i k a k u n t a n s i s e r t a p e n y i a p a n l a p o r a n k e u a n g s n d e n g a n me n g g u n a k a n p e r t i mb a n g a n t e r t e n t u y 8 n g d a p a t d i j a d i k a n d a s a r b a g i p r a k t e k a k u n t a n s i y a n g b a i k .

  Da l a m p e r k e mb a n g a n l e b i h l a n j u t , d e f i n i s i a k u n t a n s i d i l i h a t d a r i s e g i i n f o r ma s i y a n g d i b e r i k a n a d a l a h : Ac c o u n t i n g i s a s e r v i c e a c t i v i t y . I t s f u n c t i o n i s t o p r o v i d e q u a n t i t a t i v e i n f o r ma t i o n , p r i ma r i l y f i n a n c i a l i n n a t u r e , a b o u t e c o n o mi c a c t i v i t i e s t h a t i s i n t e n d e d t o b e u s e f u l i n ma k i n g e c o n o mi c d e c i s i o n s , i n ma k i n g r e a s o n e d c h o i c e s a mo n g a l t e r n a t i v e c o u r s e s o f a c t ­ i o n . 2

  S e b a g a i me n a n a mp s k d a r i d e f i n i s i d i e t a s , Ak u n t a n s i me r u -

2 Ac c o u n t i n g P r i n c i p l e s Bo a r d S t a t e me n t No . 4, Ba s i c

  Co n c e n t e n d Ac c o u n t i n g P r i n c i p l e s Un d e r l y i n g F i n a n c i a l S t a t e me n t s , o f Bu s i n e s s E n t e r p r i s e s . Ame r i c a n I n s t i t u t e o f Ce r t i f i e d P u b l i c Ac c o u n t a n t , Ne w Yo r k , 1 9 7 0 , p a r . 4 0 .

ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA

  1 3 p a k a n a k t i v i t a s j a s a , y a n g d i ma k s u d k a n u n t u k me me n u h i s u e t u f u n g s i y a n g b e r g u n a b a g i ma s y a r a k a t d e n g a n me n a wa r - k s n p e mb e r l a n j a s a b e r u p a i n f o r ma s i k e u a n g a n d a r i s u a t u k e s a t u a n u s s h a . Ak u n t a n s i me n y a n g k u t i n f o r ma s i k e u a n g a n k u a n t i t a t i f , y a n g me n g u r a i k a n a k t i v i t a s - a k t i v i t a s d a r i s u a t u p e r u s a h a a n . Ha s i l a k h i r d a r i a k u n t a n s i d i ma k s u d k a n u n t u k d i g u n a k a n s e b a g a i s a r a n a b a g i p a r a p e ma k a i d a l a m me n g a mb i l k e p u t u s a n - k e p u t u s a n e k o n o mi s .

  P a r ® p e ma k a i i n f o r ma s i a k u n t a n s i d a p a t d i b a g i me n -

  2 j a d i k a t e g o r i , y a i t u p a r a p e ma k a i e k s t e r n d a n i n t e r n .

  P e ma k a i e k s t e r n i a l a h o r a n g - o r a n g y a n g t i d a k b e r h u b u n g a n l a n g s u n g d e n g a n o n e r a s i p e r u s a h a a n s e h a r i - h a r i , mi s a l : p a r a p e mi l i k , c a l o n p e mi l i k , p a r a k r e d i t u r , Ka n t o r P e l a - y a n a n P a j c k d a n s e b a g a i n y a . S e d a n g k a n p e ma k a i i n t e r n me - l i p u t i s e mu a t i n g k a t k a r y a wa n y a n g b e r t a n g g u n g j a wa b t e r - h a d a p p e r e n c a n a a n d a n p e n g e n d a l i a n o p e r a s i p e r u s a h a a n .

  S e j a l a n d e n g a n p e r k e mb a n g a n d u n i a u s a h a , a k u n t a n s i _♦ j u g a b e r k e mb a n g me n j a d i b e b e r a p a b i d a n g . Bi d a n g - b i d a n g

  8

  d i ma n a k u n t a n s i b e r ma n f a a t a d a l a h : ( 1 ) f i n a n c i a l r e p o r t i n g , ( 2 ) t a x d e t e r mi n a t i o n a n d p l a n n i n g , ( 3) i n d e p e n d e n t a u d i t s , ( 4) d a t a p r o c e s ­ s i n g a n d i n f o r ma t i o n s y s t e ms , ( 5) c o s t a n d ma n a g e me n t a c c o u n t i n g , ( 6) i n t e r n a l a u d i t i n g , ( 7) a u d i t i n g , ( 8) f i d u c i a r y a c c o u n t i n g , ( 9) n a t i o n a l i n c o me a c c o u n t i n g , ( 1 0 ) ma n a g e me n t c o n s u l t i n g . 3 ^ Ah me d Be l k a o u i , l o c c i t .

ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA

  1 4

  2. L a p o r a n Ke u a n g a n L a p o r a n k e u a n g a n s e b a g a i p e r a n t a r a a l a t k o mu n i k a a i a n t a r a p e r u s a h a a n d e n g a n p i h a k - p i h a k l a i n y a n g me mb u t u h - k a n b a i k y a n g a d a d a l a m p e r u s a h a a n ma u p u n d i l u a r p e r u s a ­ h a a n , a d a l a h me r u p a k a n h a s i l a k h i r d a r i p r o s e s a k u n t a n s i .

  P r i n s i p Ak u n t a n s i I n d o n e s i a me n d e f i n i s i k a n l a p o r a n k e ­ u a n g a n s e b a g a i b e r i k u t : L a p o r a n k e u a n g a n me l i p u t i : Ne r a c a , p e r h i t u n g a n r u g i - l a b a , l a p o r a n p e r u b a h a n p o s i s i k e u a n g a n d a n c a t a t a n a t a s l a p o r a n k e u a n g a n , 4

  Da r i d e f i n i s i t e r s e b u t d i a t a s , l a p o r a n k e u a n g a n t e r d i i ? i d a r i n e r a c a y a n g d i s u s u n u n t u k me n u n j u k k a n p o s i s i k e u a n g ­ a n p a d a s a a t t e r t e n t u . S e p e r t i y a n g d i s y a r a t k a n d a l a m

  P r i n s i p Ak u n t a n s i I n d o n e s i a b a h wa n e r a c a h a r u s d i s u s u n s e c a r a s i s t e ma t i s , d e n g a n me n y e b u t k a n b a g i a n - b a g i a n ma n a y a n g t e r ma s u k d a l a m a k t i v a d a n b a g i a n - b a g i a n ma n a ya ng, t e r ma s u k d a l a m p a s i v a d e n g a n me n g g u n a k a n k a t a - k a t a y a n g j e l a s d a n d a p a t d i me n g e r t i .

  L a p o r a n * r u g i - l a b a d i s u s u n u n t u k me n u n j u k k a n h a s i l o p e r a s i p e r u s a h a a n a t a u h a s i l u s a h a p e r u s a h a a n u n t u k r e n - t a n g wa k t u a t a u p e r i o d e t e r t e n t u . P e r i o d e t e r t e n t u t e r s e ­ b u t d a p a t d a l a m wa k t u b u l a n a n , t r i wu l a n a n , ma u p u n t a h u n a n a t a u s a t u t a h u n o p e r a s i . P r i n s i p Ak u n t a n s i I n d o n e s i a me -

  ^ I k a t a n Ak u n t a n I n d o n e s i a , P r i n s i p Ak u n t a n s i I n d o ­ n e s i a 1 Q8 4 . P e r c e t a k a n Ne g a r a RI , J a k a r t a , 1 9 8 4 , h a l a - ma n 9*

ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA

  1 5

  n y a t a k a n : P e r h i t u n g a n r u g i - l a b a h a r u s d i s u s u n s e d e mi k i a n r u p a a g a r d a p a t me mb e r i k a n g a mb a r a n me n g e n a i h a s i l u s a h a p e r u s a h a a n d a l a m p e r i o d e t e r t e n t u , 5

  Un t u k me mb e r i k a n g s mb a r a n t e n t a n g h a s i l u s a h a p e r u s a h a a n s e t e De t mu n g k i n , ma k s a r u s p e n d a p a t a n d s l s m p e r i o d e b e r - s e n g k u t a n h a r u s d i t e t a p k a n s e t e p a t mu n g k i n , d e mi k i a n p u l a t e r h a d a p b e b a n n y a . La b a a t a u r u g i u s a h a h a n y a d a p a t d i - t e t a p k a n s e c a r a p a s t i t e p a t a p a b i l a d i l a k u k a n l i k u i d a s i t e r h a d a p p e r u s a h a a n t e r s e b u t . T e t a p i u n t u k me me n u h i k e - b u t u h a n - k e b u t u h a n d a r i p i h s k y a n g b e r s a n g k u t a n , d a l a m p r a k t e k n y s p e n e n t u a n r u g i - l a b a i t u s u d a h h a r u s d i t e n t u k a n s e c a r a b e r k a l a l a z i mn y a p a l i n g s e d i k i t s e t a h u n s e k a l i . Ha l i n i d a p a t d i k e t a h u i d a r i s a l a h s a t u a s u ms i d a s a r d a r i F i n n e y d a n Mi l l e r y a n g me n y e b u t k a n :

  P e r h i t u n g a n r u g i - l a b a s e c a r a b e r k a l a d a n n e r a c a h a r u s d i p e r s i a p k a n d e n g a n a s u ms i b a h wa u s a h a a d a l a h ’ Go i n g Co n c e r n ' d a n b a h wa l i k u i d a s i t i d a k a k a n t e r j a d i . 6

  Di s a mp i n g a s u ms i t e r s e b u t d i a t a s j u g a d i n y a t a k a n : Ha s i l ( r e v e n u e ) t i d a k b o l e h d i a n g g a p s e b a g a i s u d a h d i p e r o l e h ( e a r n e d ) s a mp a i s u a t u p e n a mb a h a n s u d a h d i - r e a l i s i r a t a u s a mp a i r e a l i s a s i n y a s u d a h b o l e h d i k a t a - k a n p a s t i . 7

  5 I k a t a n Ak u n t a n I n d o n e s i a , o p c i t . h a l a ma n 10, ^ S u h a d j i Ha d i b r o t o , S t u d y p e r b a n d i n g a n ________ a n t a r a a k u n t a n s i Ame r i k a d a n Be l a n d a d a n p e r ma r u h n g f l _ t e r h a d a p p r o f e s i d i I n d o n e s i a . P T. I c h t i a r Ba r u , 1 9 8 2 , h a l a ma n 1 5 .

  ^ S u h a d j i Ha d i b r o t o , l o c c i t .

ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA

  1 6 Ol e h k a r e n a r u g i - l a b a d i p e r l u k a n s e c a r a b e r k a l a ,

  8

  m k a s u d a h b a r a n g t e n t u t i d s k d a o e t d i h i n d a r i a d a n y a u n - s u r - u n s u r y a n g k u r a n g t e p a t , k a r e n a b a n y a k n y a p r o s e d u r t a k s i r a n y s n g d i t e r a n k a n , Wa l a u p u n t e l e h d i k e t a h u i b a h wa d a l a m me l a k u k a n p e n e n t u a n p e n d a p a t a n s e c a r a b e r k s l a t e r ­ s e b u t p a d a p r i n s i p n y a t i d a k d a p a t d i h i n d a r i u n s u r - u n s u r y a n g me n y e b a b k e n h a s i l y a n g d i p e r o l e h k u r a n g t e p a t , t e t a - p i p a d a k e n y a t a a n h a l t e r s e b u t t i d a k b o l e h d i a r t i k a n b a h ­ wa p e n e n t u a n p e n d a p s t a n t i d s k me me r l u k s n k e t e p a t a n , k a r e ­ n a k e t i d a k t e p a t a n a k a n d a p a t me r u g i k a n p i h a k t e r t e n t u

  ( p a r a i n v e s t o r ) d a n me n g u n t u n g k a n p i h a k l a i n ( p e r u s a h a a n y a n g b e r s a n g k u t a n ) . P e n e t a p a n d a r i b e b a n y a n g b e r h u b u n g a n d e n g a n p e n d a p a t a n h a r u s d i l a p o r k a n d a l a m p e r i o d e p e n g a k u - e n p e n d a p a t a n t e r s e b u t .

  L a p o r a n r u g i - l a b a s u a t u p e r u s a h a a n d a r i ma s a k e ma - s a s e r i n g d i g u n a k a n s e b a g a i b a h a n u n t u k me n i l a i k e ma mp u a n u s a h a p e r u s a h a a n d a l a m me n g h a s i l k e n l a b a s e ma k s i ma l mu n g - k i n . Ol e h k a r e n a i t u , p e n e n t u a n p e n d a p a t a n s e c a r a b e r k a l a y a n g k u r a n g t e p a t a t a u t i d a k t e p a t a k a n d a p a t me n y e s a t k a n p a r a p e mb a c a .

  L a p o r a n p e r u b e h a n p o s i s i k e u a n g a n a d a l a h i k h t i s a r t e n t a n g a k t i v i t a s p e mb i e y e a n d a n i n v e s t a s i s u a t u p e r u s a ­ h a a n t e r ma s u k s e b e r a p e j a u h p e r u s a h a a n t e r s e b u t t e l a h me n g h a s i l k e n d a n a d a r i u s a h a s e l a ma p e r i o d e y a n g b e r s a n g ­ k u t a n . Ds n s t e r s e b u t d i i n t e r p r e t a s i k a n s e b a g a i k a s a t a u

ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA

  17 e k u i v a l e n n y a , j u g s d a p a t d i a r t i k a n s e b a g a i mo d s l k e r j a n e t t o y a i t u s k t i v a l a n c e r d i a t a s k e wa j i b a n l a n c a r . La - p o r a n i n i h a r u s me n u n j u k k a n s e mu a a s p e k p e n t i n g a k t i v i t a s p e mb i a y a a n d a n i n v e s t a s i t a n p a me ma n d a n g p e n g a r u h l a n g ­ s u n g t r a n s a k s i t e r s e b u t p a d a k a s a t a u u n s u r - u n s u r mo d a l k e r j a l a i n . Co n t o h t r a n s a k s i y a n g t i d a k me mp e n g a r u h i k a s / mo d a l k e r j a s e c a r a l a n g s u n g , t e t a p i t e t a p h a r u s d i t u n j u k - k e n d a l a m l a p o r a n p e r u b a h a n p o s i s i k e u a n g a n a n t a r a l a i n : - P e mb e l i a n a k t i v a t e t a p d e n g a n me n g e l u e r k a n s a h a m.

• Ko n v e r s i h u t a n g j a n g k a p a n j e n g me n j a d i mo d a l s a h a m,

  Ca t a t a n a t a s l a p o r a n k e u a n g a n me r u p a k a n i k h t i s a r k e b i j a k a n a k u n t a n s i y a n g d i a n u t p e r u s a h a a n h a r u s d i s e j i - k

  8 n t e r s e n d i r i s e b e l u m c a t a t a n a t a s l a p o r a n k e u a n g a n a t a u