PERLAKUAN AKUNTANSI YANG TEPAT ATAS PERSEDIAAN DAN PENGARUHNYA TERHADAP LAP OR A N KEUANGAN CV. ” X ” DI SIDOARJO

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  PERLAKUAN AKUNTANSI YANG TEPAT ATAS PERSEDIAAN DAN PENGARUHNYA TERHADAP LAPORAN KEUANGAN CV. ” X ” DI SI DOARJO kf l r/ ?C P

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  S U R A B A Y A FAKULTAS EKONOMI UNJVERSITAS AIRLANGGA S U R A B A Y A 1990 S u r a b a y a , 1 2 J u n i 1 9 9 0 Di s e t u j u i d a n s i a p u n t u k d i u j i

  Do s e n P e mb i mb i n g ( Dr s . E c ^ Ha n n y Wu r a n g i a n . A k ^ S u r a b a y a , . . . . . . . . . . . . . . . . . Di s e t u j u i d a n d i t e r i ma b a i k o l 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

  ( Dr s

  Ec ^ _

  Ha n n v Hu r a n g i a n »_ Ai O ( Dr s . Ec . Ar s o n o _ L a k s ma n a . A k )

  Ka r e n a k a s i h s a y a n g k u , Ak u s e n d i r i y a n g me n g h a n c u r k a n k e g e l a p a n y a n g t i mb u l o l e h k e b o d o h p n d e n g a n s i n a r c a h a y a i l mu p e n g e t a h u a n .

  ( Bh a g a wa d g i t a , X- l l ) KATA P E NGANT AR P u j i s y u k u r k e h a d i r a t T u h a n Ya n g Ma h a Es a p e n u l i s p a n j a t k a n k a r e n a a t a s r a h ma t - Ny a p e n u l i s t e l a h b e r h a s i l me n y e l e s a i k a n d a n me n y u s u n s k r i p s i i n i y a n g d i b e r i j u d u l

  " P ERLAKUAN AKUNTANS I YANG T E P AT ATAS P E RS E DI AAN DAN P E NGARUHNYA T E RHADAP L AP ORAN KE UANGAN

  C. V. ' X' DI S I DOARJ O.

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

  I J u r u s a n Ak u n t a n s i d i F a k u l t a s Ek o n o mi Un i v e r s i t a s Ai r l a n g g a .

  P a d a k e s e mp a t a n 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 Ba p a k Dr s . E c .

  Ha n n y Wu r a n g a i n , Ak s e l a k u d o s e n p e mb i mb i n g y a n g t e l a h s u d i me l u a n g k a n wa k t u n y a u n t u k me mb e r i k a n b i mb i n g a n , p e n g a r a h a n d a n p e t u n j u k - p e t u n j u k d a r i a wa l p e n y u s u n a n h i n g g a s a l e s a i n y a s k r i p s i i n i .

  Ra s a t e r i ma k a s i h j u g a p e n u l i s s a mp a i k a n k e p a d a :

  1. Ba p a k Dr s . E c . Ar s o n o La 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 Ek o n o mi Un i v e r s i t a s Ai r l a n g g a y a n g t e l a h me n y e t u j u i d a n me n g e s a h k a n s k r i p s i i n i u n t u k s i a p d i u j i .

  2. Ba p a k De k a n Dr s . Ec . S u d j o n o Ab i p r a d j a , Ba p a k Dr s . E c .

  I ma m S y a k i r d a n I b u Dr a . E c . E n d a n g P o e r n o mo wa t i s e l a k u d o s e n wa l i p e n u l i s s e r t a s e l u r u h s t a f f P i mp i n a n d a n P e n g a j a r p a d a F 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 y a n g t e l a h b e r j a s a d a l a m me mb e . k a l i p e n u l i s d e n g a n i l mu p e n g e t a h u a n y a n g b e r g u n a d a n t i d a k t e r n i l a i h a r g a n y a .

  3. Ba p a k P i mp i n a n d a n s e g e n a p s t a f f Ba g i a n Ak u n t a n s i C. V.

  X y a n g t e l a h t ne t nbe r i ka n k e s e mp a t a n d a n b a n t u a n d a l a m r a n g k a me mp e r o l e h d a t a - d a t a p e n t i n g y a n g d i p e r l u k a n d i d a l a m p e n y u s u n a n s k r i p s i i n i .

  4. Ay a h , i b u , s a u d a r a , k e k a s i h d a n s e l u r u h k e l u a r g a p e n u l i s y a n g d e n g a n p e n u h c i n t a k a s i h d a n r a s a s a y a n g s e n a n t i a s a me mb e r i k a n b i mb i n g a n , d o r o n g a n s e ma n g a t d a n d o a r e s t u n y a k e p a d a p e n u l i s s e l a ma s t u d i d i F a k u l t a s Ek o n o mi Un i v e r s i t a s Ai r l a n g g a .

  5. T e ma n - t e ma n y a n g t i d a k d a p a t p e n u l i s s e b u t k a n s a t u p e r s a t u y a n g t e l a h i k u t r a e r a ba nt u d a n b e r p e r a n d a l a m me n d u k u n g k e l a n c a r a n d a n k e b e r h a s i l a n p e n y u s u n a n s k r i p s i i n i .

  Ak h i r k a t a , ma s i h j a u h d a r i p e n g a l a ma n p e n u l i s d e n g a n s e n a n g h a t k r i t i k d a n s a r a n d a n ^ n d a t a n g d a n p e n u i n i d a p a t b e r ma n f a a p e n u l i s me n y a d a r i b a h wa s k r i p s i i n i s e mp u r n a , k a r e n a k e ma mp u a n s e r t a y a n g s a n g a t t e r b a t a s , o l e h k a r e n a i t u i p e n u l i s me n g h a r a p k a n d a n me n e r i ma r i s e mu a p i h a k u n t u k p e r b a i k a n d i ma s a

  Li s b e r h a r a p s e mo g a k a r y a t u l i s i l mi a h t b a g i p a r a p e mb a c a .

  S u r a b a y a , S e p t e mb e r 1 9 9 0 DAF TAR I SI 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 i Da f t a r Ga mb a r . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . v Da f t a r L a mp i r a n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . v i Ba b : I . P e n d a h u l u a n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  10

  3. Kl a s i f i k a s i P e r s e d i a a n . . . . . . . . . . . . . . . . . . . . 2 6

  2. P e n g e r t i a n P e r s e d i a a n . . . . . . . . . . . . . . . . . . . . . . . . 2 5

  12

  12 1. P a n d a n g a n Umu m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  Tl . Da s a r P e n g e r t i a n Da n L a n d a s a n T e o r i t i s T e n t a n g P e r l a k u a n Ak u n t a n s i P e r s e d i a a n . . . . . .

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  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 u j i a n Da t a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  1 1. P a n d a n g a n Ut num . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  9 6 . 3 . S c o p e An a l i s i s d a n As u ms i . . . . . . . . . . . .

  8 6 . 1 . P e r ma s a l a h a n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 6 . 2 . Hi p o t e s i s Ke r j a . . . . . . . . . . . . . . . . . . . . . . . . .

  7 6. Me t o d o l o g i P e n e l i t i a n . . . . . . . . . ,. . . . . . . . . . . . . .

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

  5 4. / Tu j u a n P e n y u s u n a n S k r i p s i . . . . . . . . . . . . . . . . . . .

  4 3. Al a s a n P e mi l i h a n J u d u l . . . . . . . . . . . . c v . . . . . . .

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

  4. P r i n s i p P e n i l a i a n P e r s e d i a a n . . . . . . . . . . . . . . . 2 8

  5. S i s t e m P e n c a t a t a n P e r s e d i a a n . . . . . . . . . . . . . . . 3 0

  4. Ke b i j a k a n Ak u n t a n s i P e r s e d i a a n ’ Ya n g Di t e r a p k a n Ol e h C. V. X . . . . . . . . . . . . . . . . . . . . . . 4 7

  1. Ke s i mp u l a n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 2

  V. Ke s i mp u l a n Da n S a r a n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 2

  C. V. X Da 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 T e r h a d a p La p o r a n Ke u a n g a n . . . . . . . . . . . . . . . . . . . 6 0

  2. P e mb a h a s a n P e n g a r u h Ya n g Di t i mb u l k a n Da r i P e r l a k u a n Ak u n t a n s i P e r s e d i a a n Me n u r u t

  I n d o n e s i a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 1

  1. P e r l a k u a n Ak u n t a n s i Ya n g T e p a t At a s P e r s e d i a a n S e s u a i De n g a n P r i n s i p Ak u n t a n s i

  I V. P e mb a h a s a n P r a k t i s Da n P e n g u j i a n Hi p o t e s i s . . 5 1

  3. S t r u k t u r Or g a n i s a s i P e r u s a h a a n . . . . . . . . . . . . 4 2

  6. AXi r a n Ha r g a P o k o k P e r o l e h a n ( Co s t F l o w

  2. Ru a n g Li n g k u p Us a h a d a n P r o d u k Ya n g Di h a s i l k a n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 9

  1. S e j a r a h S i n g k a t P e r u s a h a a n . . . . . . . . . . . . . . . . . 3 8

  C. V. X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 8

  I I I . T i n j a u a n At a s Ke a d a a n Da n Ko n d i s i P e r u s a h a a n S e r t a P e r l a k u a n Ak u n t a n s i P e r s e d i a a n P a d a

  9. P e n g a k u a n P e r s e d i a a n . . . . . . . . . . . . . . . . . . . . . . . . . . 3 7

  8. P e r k i r a a n - p e r k i r a a n Ya n g Ha r u s Di ma s u k k a n S e b a g a i Un s u r P e r s e d i a a n . . . . . . . . . . . . . . . . . . . . 3 6

  

   Da f t a r Ke p u s t a k a a n i v No mo r 1.

  Ha l a ma n S t r u k t u r Or g a n i s a s i C. V. X . . . . . . . . . . . . . . . . . . . . 4 5

  DAF T AR GAKBAR v DAF T AR LAMP I RAN No mo r 1. Ne r a c a C. V. X .

  2. P e r h i t u n g a n Ru g i - L a b a d a n P e r u b a h a n Mo d a l C. V. X. v i

  BAB I P E NDAHUL UAN

  1. P a n d a n g a n Umur n P e r u s a h a a n me r u p a k a n s u a t u k e s a t u a n / u n i t e k o n o mi y a n g b e r s i f a t k o me r s i a l y a n g t e r d i r i a t a s k u mp u l a n / k e r j a s a ma a n t a r a f a k t o r - f a k t o r p r o d u k s i u n t u k me n c i p t a k a n b a r a n g b a r u / u t i l i t y b a r u , y a n g d a p a t d i t e r i ma o l e h ma s y a r a k a t , d i d i r i k a n d e n g a n t u j u a n u n t u k me mp e r o l e h l a b a y a n g s e t i n g g i mu n g k i n u n t u k p e n g e mb a l i a n i n v e s t a s i a wa l p e r u s a h a a n p a d a s a a t p e n d i r i a n n y a , me ma n t a p k a n p o s i s i p e r u s a h a a n d a l a m j a n g k a p e n d e k d a n j a n g k a p a n j a n g d a l a m s i t u a s i p e r e k o n o mi a n y a n g s e ma k i n k o mp e t i t i f d a n b e r k e mb a n g .

  Di t i n j a u d a r i t u j u a n n y a , ma k a p e n d i r i a n p e r u s a h a a n d i b e d a k a n me n j a d i p e r u s a h a a n y a n g b e r o r i e n t a s i l a b a , y a i t u p e r u s a h a a n y a n g t u j u a n u t a ma n y a u n t u k me mp e r o l e h l a b a y a n g s e t i n g g i - t i n g g i n y a d a n p e r u s a h a a n y a n g t i d a k b e r o r i e n t a s i l a b a , y a i t u p e r u s a h a a n y a n g t u j u a n p e n d i r i a n n y a b u k a n u n t u k me n c a r i l a b a me l a i n k a n u n t u k t u j u a n - t u j u a n t e r t e n t u d a r i p e n d i r i / p e mi 1 i k n y a s e p e r t i k e s e j a h t e r a a n d a n k e s e h a t a n ma s y a r a k a t , p e l e s t a r i a n l i n g k u n g a n h i d u p d a n s e b a g a i n y a . Da l a m k e l o mp o k p e r u s a h a a n y a n g b e r o r i e n t a s i l a b a d i b e d a k a n d a l a m p e r u s a h a a n j a s a y a n g a k t i v i t a s n y a me n y e d i a k a n j a s a , p e r u s a h a a n d a g a n g y a n g a k t i v i t a s n y a me mp e r o l e h p r o d u k u n t u k d l j u a l k e t n b a l i d a n p e r u s a h a a n

  2 i n d u s t r i y a n g me mp e r o l e h d a n me n g k o o r d i n i r s u mb e r - s u mb e r d a y a y a n g a d a u n t u k d i o l a h d a n d i p r o s e s l e b i h l a n j u t me n j a d i p r o d u k j a d i y a n g s i a p u n t u k d i j u a l k e mb a l i s e s u a i d e n g a n k e b u t u h a n d a n k e i n g i n a n ma s y a r a k a t . S e j a l a n d e n g a n t u j u a n p e r u s a h a a n u n t u k me mp e r o l e h l a b a y a n g s e t i n g g i - t i n g g i n y a , ma k a p e r u s a h a a n d i t u n t u t u n t u k me mu a s k a n k e b u t u h a n d a n k e i n g i n a n p a r a l a n g g a n a n / ma s y a r a k a t me l a l u i p o / i y e d i a a n b a r a n g - b a r a n g a t a u j a s a - j a s a y a n g d i b u t u h k a n d a n y a n g d i i n g i n k a n s e s u a i d e n g a n b a r a n g - b a r a n g a t a u j a s a - j a s a y a n g d i h a s i l k a n p e r u s a h a a n . Un t u k me n c a p a i h a l t e r s e b u t d i p e r l u k a n k o o r d i n a s i d a n k e r j a s a ma y a n g b a i k d i a n t a r a b a g i a n - b a g i a n y a n g t e r l i b a t l a n g s u n g d e n g a n a k t i v i t a s p e r u s a h a a n s e h a r i - h a r i y a n g p a d a u mu mn y a t e r d i r i d a r i b a g i a n p e r s o n a l i a , p r o d u k s i , p e ma s a r a n , d a n . b a g i a n a k u n t a n s i d a n k e u a n g a n . p e r i o d e a k a n d i r i n g k a s d a n d i i n t e r p r e t a s i k a n d a l a m b e n t u k l a p o r a n k e u a n g a n . “ La p o r a n Ke 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 s u a t u l a p o r a n y a n g d i s u s u n s e c a r a s i s t e ma t i s y a n g me n g - g a mb a r k a n p o s i s i k e u a n g a n p e r u s a h a a n p a d a s u a t u s a a t t e r t e n t u s e d a n g k a n l a p o r a n p e r h i t u n g a n r u g i - l a b a me r u p a k a n

  Ak t i v i t a s p e r u s a h a a n y a n g b e r l a n g s u n g d a l a m s a t u 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 " . 1 Ne r a c a me r u p a k a n

  1 I k a t a n Ak u n t a n I n d o n e s i a , 9 8 4 r I k a t a n Ak u n t a n I n d o n e s i a , J a k a r t a , 1 9 8 5 , h a l . 9. s u a t u l a p o r a n y a n g d i s u s u n s e c a r a s i s t e ma t i s y a n g 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 .

  Ba g i a n a k u n t a n s i me r u p a k a n b a g i a n y a n g t e r l i b a t l a n g s u n g d i d a l a m me n c a t a t , me n g k l a s i f i k a s i k a n d a n me r i n g k a s p e r i s t i wa - p e r i s t i wa d a n t r a n s a k s i - t r a n s a k s i k e u a n g a n y a n g b e r k a i t a n d e n g a n a k t i v i t a s p e r u s a h a a n d a n me n g i n t e r p r e t a s i k a n n y a d a l a m b e n t u k l a p o r a n k e u a n g a n y a n g b e r g u n a b a g i p i h a k - p i h a k y a n g b e r k e p e n t i n g a n t e r h a d a p l a p o r a n k e u a n g a n u n t u k me mb a n t u d i d a l a m p e n g a mb i l a n k e p u t u s a n . P i h a k - p i h a k y a n g b e r k e p e n t i n g a n t e r h a d a p l a p o r a n k e u a n g a n y a n g d i p r e s e n t a s i k a n s e c a r a b e r k a l a a d a l a h p e mi l i k p e r u s a h a a n , p i h a k t n a n a j e me n p e r u s a h a a n , s e r i k a t b u r u h d a n k a r y a wa n p e r u s a h a a n , k r e d i t u r d a n c a l o n k r e d i t u r , b a n k e r d a n c a l o n b a n k e r , p e me r i n t a h / i n s p e k s i p a j a k s e r t a ma s y a r a k a t l u a s y a n g me mp u n y a i k e p e n t i n g a n t e r h a d a p l a p o r a n k e u a n g a n .

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

  P e r s e d i a a n s e b a g a i s a l a h s a t u k o mp o n e n a k t i v a p e r u s a h a a n y a n g n i l a i n y a r e l a t i f c u k u p b e s a r , d a l a m k a i t a n n y a d e n g a n p e n y a j i a n n y a d a l a m l a p o r a n k e u a n g a n

  4 d i s a j i k a n d i d a l a m n e r a c a ma u p u n d i d a l a m l a p o r a n p e r h i t u n g a n r u g i - l a b a , s e h i n g g a i n f o r ma s i y a n g s a l a h / t i d a k wa j a r d a l a m p o s i s i p e r s e d i a a n d i d a l a m l a p o r a n k e u a n g a n a k a n me n y e s a t k a n d a n me n y e b a b k a n p e n g a mb i l a n k e p u t u s a n y a n g s a l a h o l e h p e ma k a i l a p o r a n k e u a n g a n . Ha l i n i me r u g i k a n p i h a k - p i h a k y a n g b e r k e p e n t i n g a n t e r h a d a p l a p o r a n k e u a n g a n , t e r u t a ma b a g i p i h a k e k s t e r n p e r u s a h a a n .

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

  He ma n d a n g p e n t i n g n y a p e n y a j i a n y a n g wa j a r a t a s p e r s e d i a a n p a d a l a p o r a n k e u a n g a n 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 , ma k a s k r i p s i i n i a k a n me mb a h a s p e r l a k u a n a k u n t a n s i a t a s p e r s e d i a 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 k e u a n g a n p . e r u s a h a a n p l a s t i k C. V. X.

  S k r i p s i i n i d i b e r i j u d u l " P E RL AKUAAN AKUNT ANS I YANG T E P AT ATAS P ERS E DI AAN DAN P E NGARUHNYA T E RHADAP LAP ORAN KE UANGAN C. V. ' X' DI S I DOARJ O" .

  Ar t i d a r i j u d u l s k r i p s i t e r s e b u t d i a t a s d a p a t d i t e r a n g k a n s e b a g a i b e r i k u t :

• P e r l a k u a n Ak u n t a n s i Ya n g Te p a t At a s P e r s e d i a a n a d a l a h

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

• P e n g a r u h n y a T e r h a d a p La p o r a n Ke u a n g a n C. V. X d i S i d o a r j o a d a l a h me n u n j u k k a n a k i b a t / h a s i l y a n g d i t i mb u l k a n d a r i p e r l a k u a n a k u n t a n s i y a n g d i t e r a p k a n p a d a p e r u s a h a a n , d a l a m h a l i n i p e r u s a h a a n p l a s t i k C. V.

  X y a n g b e r k e d u d u k a n d i S i d o a r j o .

  De n g a n d e mi k i a n , s e c a r a k e s e l u r u h a n j u d u l s k r i p s i i n i me n j e l a s k a n b a h wa s k r i p s i i n i a k a n me mb a h a s t e n t a n g p e n i l a i a n , p e n c a t a t a n d a n p e n y a j i a n p e r s e d i a a n d a l a m l a p o r a n k e u a n g a n , s e r t a p e n g a r u h n y a t e r h a d a p p e n y a j i a n l a p o r a n k e u a n g a n C. V. X d i t i n j a u d a r 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 .

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

  6 t i n g a n t e r h a d a p p e r u s a h a a n .

  b. P e r s e d i a a n p e r u s a h a a n d i s a j i k a n d i d a l a m Ne r a c a d a n d i d a l a m L a p o r a n P e r h i t u n g a n Ru g i - L a b a p e r u s a h a a n , s e h i n g g a p e r l a k u a n a k u n t a n s i y a n g s a l a h a t a s p e r s e d i a a n a k a n b e r p e n g a r u h c u k u p ma t e r i a l t e r h a d a p 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 . c . P a d a s a a t 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 , p e r l a k u a n

  / a k u n t a n s i a t a s p e r s e d i a a n h a r u s 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 .

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

  T u j u a n d a r i p e n u l i s a n s k r i p s i i n i a d a l a h :

  1. Un t u k me n e l i t i p e r l a k u a n a k u n t a n s i a t a s p e r s e d i a a n y a n g d i t e r a p k a n o l e h p e r u s a h a a n _ p l a s t i k C . V. X 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 k e u a n g a n p e r u s a h a a n .

  2. Un t u k me n g k a j i t e o r i y a n g p e r n a h p e n u l i s d a p a t k a n s e l a ma me n g i k u t i k u l i a h y a n g a d a k a i t a n n y a d e n g a n p e mb a h a s a n 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 .

  3. Un t u k me n g u j i h i p o t e s i s y a n g p e n u l i s a j u k a n , d e n g a n c a r a me mb a n d i n g k a n t e o r i me n u r u t l i t e r a t u r d e n g a n p r a k t e k d a n k e a d a a n y a n g t e r j a d i .

  4. S e b a g a i r e f e r e n s i b a g i p e mb a c a y a n g i n g i n me n g e t a h u i

  7 l e b i h l a n j u t t e n t a n g p e r l a k u a n a k u n t a n s i y a n g t e p a t a t a s p e r s e d i a 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 k e u a n g a n .

  5 S k r i p s i i n i t e r d i r i d a r i 5 ( l i ma ) b a b d e n g a n p e mb a h a s a n ma s i n g - ma s i n g b a b 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 . P a d a b a b i n i p e n u l i s me n g e mu k a k a n s e mu a h a l y a n g b e r h u b u n g a n d e n g a n s k r i p s i i n i , mu l a i d a r i p a n d a n g a n u mu m y a n g me l a t a r b e l a k a n g i p e n u l i s a n s k r i p s i i n i , p e n j e l a s a n d a n 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 d a n s i s t e ma t i k a s k r i p s i . P a d a b a b i n i d i u n g k a p k a n j u g a n e t o d o l o - g i p e n u l i s a n s k r i p s i i n i y a n g me l i p u t i p e r ma s a ­ l a h a n , h i p o t e s i s k e r j a , s c o p e a n a l i s i s d a n a s u m- s i , d a n 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 u j i a n d a t a . BAB

  I I : Da s a r P e n g e r t i a n Da n La n d a s a n T e o r i t i s T e n t a n g P e r l a k u a n Ak u n t a n s i P e r s e d i a a n .

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

  BAB I I I : T i n j a u a n At a s Ke a d a a n Da n Ko n d i s i P e r u s a h a a n S e r t a P e r l a k u a n Ak u n t a n s i P e r s e d i a a n P a d a C. V. X.

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

  BAB I V : P e t n b a h a s a n P r a k t i s Da n P e n g u j i a n Hi p o t e s i s . P a d a b a b i n i d i b a h a s t e n t a n g p e n g u j i a n h i p o t e s i s y a n g d i k e t n u k a k a n p a d a b a b a wa l , y a i t u d e n g a n me mb a n d i n g k a n d a s a r p e n g e r t i a n d a n l a n d a s a n t e o r i t i s t e n t a n g p e r l a k u a n a k u n t a n s i p e r s e d i a a n y a n g d i u r a i k a n p a d a b a b I I s k r i p s i i n i d e n g a n p e r l a k u a n a k u n t a n s i p e r s e d i a a n y a n g d i t e r a p k a n d a n d i p r a k t e k k a n p a d a C. V. X.

  BAB V : Ke s i mp u l a n Da n S a r a n Ba b i n i b e r i s i k e s i mp u l a n a t a s p e mb a h a s a n y a n g p e n u l i s l a k u k a n d a l a t n b a b s e b e l u mn y a s e r t a s a r a n - s a r a n y a n g d i a j u k a n u n t u k p e r t i mb a n g a n d i k e mu d i a n h a r i d a n p e r b a i k a n t e r h a d a p k e a d a a n y a n g a d a p a d a C. V. X.

  6 . 1 . P e r ma s a l a h a n .

  Me ma n d a n g p e n t i n g n y a p e r l a k u a n a k u n t a n s i y a n g t e p a t

  9 a t a s p e r s e d i a a n 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 , ma k a p e r ma s a l a h a n y a n g d i a j u k a n a d a l a h , p e r l u n y a p e n e r a p a n p e r l a k u a n a k u n t a n s i y a n g t e p a t a t a s p e r s e d i a a n b a h a n b a k u d a l a m p e r j a l a n a n y a n g 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 d a l a m r a n g k a p e n y a j i a n i n f o r ma s i k e u a n g a n ya r f g wa j a r p a d a 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 ^ 6 . 2 . Hi p o t e s i s Ke r j a .

  Hi p o t e s i s k e r j a d i s i n i me r u p a k a n p e n y e l e s a i a n ma s a l a h a t a s p e r ma s a l a h a n y a n g t e r j a d i . Hi p o t e s i s k e r j a y a n g p e ' n u l i s a j u k a n a d a l a h d e n g a n d i t e r a p k a n n y a p e r l a k u a n a k u n t a n s i y a n g t e p a t a t a s p e r s e d i a a n o l e h C. V. X 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 , ma k a i n f o r ma s i k e u a n g a n y a n g d i s a j i 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 u s a h a a n me n j a d i wa j a r .

  6 . 3 . S c o p e An a l i s i s d a n As u ms i .

  Di d a l a m s k r i p s i i n i p e n u l i s me mb a t a s i l i n g k u p p e mb a h a s a n p a d a p e r l a k u a n . a k u n t a n s i p e r s e d i a a n , k h u s u s n y a y a n g me n y a n g k u t h a r g a p e r o l e h a n b a h a n b a k u y a n g d i p e r o l e h p e r u s a h a a n d a n p e r l a k u a n ' a t a s p e r s e d i a a n b a h a n b a k u d a l a m p e r j a l a n a n . Al a s a n p e mb a t a s a n i n i a d a l a h k a r e n a p e n e n t u a n h a r g a p e r o l e h a n p e r s e d i a a n b a h a n b a k u y a n g t i d a k t e p a t , a k a n b e r p e n g a r u h p a d a p e mb e b a n a n p e ma k a i a n b a h a n b a k u d a n k e wa j a r a n p e r h i t u n g a n l a b a r u g i . De n g a n a d a n y a p e mb a t a s a n t e r s e b u t , ma k a p o s - p o s l a i n y a n g t i d a k b e r k a i t a n d e n g a n a k u n t a n s i p e r s e d i a a n t i d a k d i b a h a s d a l a m s k r i p s i i n i d a n

  LO d i a s u ms i k a n t e l a h d i s a j i k a n s e c a r a wa j a r p a d a 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 . 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 u j i a n Da t a

  Me t o d e s e r t a p r o s e d u r y a n g d i g u n a k a n d a l a m p e n g u mp u l a n d a n p e n g u j i a n d a t a d i d a l a m s k r i p s i i n i s e c a r a g a r i s b e s a r d i b a g i me n j a d i 2 ( d u a ) y a i t u : 6 . 4 . 1 . P r o s e d u r P e n g u mp u l a n Da t a

  Gu n a me mb a n t u d i d a l a m p e n y u s u n a n s k r i p s i i n i , ma k a d a t a k u a n t i t a t i f d a n d a t a k u a l i t a t i f s a n g a t d i p e r l u k a n , u n t u k i t u p r o s e d u r p e n g u mp u l a n d a t a y a n g d i g u n a k a n a d a l a h :

  1. Wa wa n c a r a . P e n u l i s me n g a d a k a n wa wa n c a r a d e n g a n p i h a k ma n a j e me n d a n k a r y a wa n p e r u s a h a a n k h u s u s n y a s t a f f a k u n t a n s i u n t u k me n g e t a h u i k e b i j a k s a n a a n a k u n t a n s i p e r s e d i a a n y a n g d i t e r a p k a n d a l a m p e r u s a h a a n , d a n u n t u k me n g e t a h u i a d a n y a p e r ma s a l a h a n d a l a m p e r u s a h a a n .

  2. P e n g a ma t a n P e n u l i s me l a k u k a n ' p e n g a ma t a n t e r h a d a p p r o s e d u r a k u n t a n s i y a n g d i t e r a p k a n p e r u s a h a a n , t e r u t a ma y a n g a d a k a i t a n n y a d e n g a n p e r s e d i a a n u n t u k me mb a n t u d i d a l a m p e n g u j i a n h i p o t e s i s . Di s a mp i n g i t u p e n u l i s j u g a me l a k u k a n p e n g a ma t a n a t a s c a t a t a n - c a t a t a n , b u k u - b u k u , l a p o r a n - l a p o r a n ma u p u n d o k u me n - d o k u me n y a n g r e l e v a n d e n g a n p e mb a h a s a n d a n p e n g u j i a n h i p o t e s i s .

  11 6 . 4 . 2 . P r o s e d u r P e n g u j i a n Da t a Un t u k me mb e n t u k k e s i mp u l a n , ma k a p r o s e d u r p e n g u j i a n d a t a y a n g d i l a k u k a n a d a l a h :

  1. P e r l a k u a n a k u n t a n s i y a n g t e p a t a t a s p e r s e d i a a n 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 .

  Da r i d a t a - d a t a y a n g t e l a h p e n u l i s k u mp u l k a n , a k a n d i l a k u k a n p e mb a h a s a n me n g e n a i k e b i j a k s a n a a n a k u n t a n s i a t a s p e r s e d i a a n y a n g d i t e r a p k a n o l e h p e r u s a h a a n y a n g d i t e r a p k a n o l e h C. V. X d i t i n j a u d a r 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 .

  2. P e mb a h a s a n p e n g a r u h y a n g d i t i mb u l k a n d a r i p e r l a k u a n a k u n t a n s i p e r s e d i a a n me n u r u t C. V. X d 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 t e r h a d a p l a p o r a n k e u a n g a n .

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

  BAB I I DAS AR P E NGE RT I AN DAN LANDAS AN T E ORI T I S T E NT ANG P E RL AKUAN AKUNTANS I P ERS E DI AAN S e ma k i n b e s a r d a n b e r k e mb a n g s u a t u p e r u s a h a a n , ma k a s e ma k i n b a n y a k d a n s e ma k i n k o mp l e k s t r a n s a k s i - t r a n s a k s i d a n a k t i v i t a s o p e r a s i y a n g d i h a d a p i d a n d i l a k u k a n o l e h p e r u s a h a a n t e r s e b u t .

  T r a n s a k s i - t r a n s a k s i d a n a k t i v i t a s o p e r a s i p e r u s a h a a n y a n g d e mi k i a n b a n y a k d a n k o mp l e k s i t u p e r l u d i r i n g k a s , d i k l a s i f i k a s i k a n , d i i k h t i s a r k a n d a n d i i n t e r p r e t a s i k a n k e d a l a m b e n t u k y a n g l e b i h s e d e r h a n a a g a r b e r b a g a i p i h a k y a n g b e r k e p e n t i n g a n t e r h a d a p p e r u s a h a a n y a n g t i d a k t e r j u n l a n g s u n g d a l a m me n a n g a n i a k t i v i t a s o p e r a s i p e r u s a h a a n t e r s e b u t d a p a t me n g e r t i d a n me mp e r o l e h g a mb a r a n t e n t a n g s e j a u h ma n a h a s i l - h a s i l y a n g t e l a h d i c a p a i o l e h p e r u s a h a a n s e l a ma p e r i o d e t e r t e n t u d a n b a g a i ma n a k e a d a a n d a n p o s i s i p e r u s a h a a n p a d a s a a t t e r t e n t u s e r t a d a p a t me mb a n t u me mb u a t k e p u t u s a n y a n g t e p a t d a l a m k a i t a n n y a d e n g a n p e r u s a h a a n t e r s e b u t .

  S a l a h s a t u s a r a n a y a n g d i p e r g u n a k a n d i d a l a m p r o s e s p e n c a t a t a n , p e n g k l a s i f i k a s i a n d a n p e n g i n t e r p r e t a s i a n a k t i v i t a s o p e r a s i p e r u s a h a a n a d a l a h Ak u n t a n s i .

  Ac c o u n t i n g P r i n c i p l e s Bo a r d ( AP B) s t a t e me n t No .

  4 d a l a m p e r n y a t a a n n y a t e r s e b u t me n d e f i n i s i k a n a k u n t a n s i s e b a g a i " 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 * CHV^ i s

  12

  1 3 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 e n t 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 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 " . 1

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

  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 ( AI CP A) me n d e f i n i s i k a n a k u n t a n s i s e b a g a i " Th 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 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 s t h e r e o f " . 2 P e n e r a p a n a k u n t a n s i y a n g b a i k d a l a m s u a t u p e r u s a h a a n s a n g a t p e n t i n g g u n a d a p a t me n g h a s i l k a n i n f o r ma s i y a n g t e p a t y a n g b e r g u n a d i d a l a m p e mb u a t a n k e p u t u s a n .

  S e j a l a n d e n g a n p e n g e r t i a n a k u n t a n s i me n u r u t AI CP A, P a u l H. Wa l g e n b a c h , No r ma n E. Di t t r i c h d a n E r n e s t I . xJ a y

  H. S mi t h , J r . , d a n K. F r e d . S k o u s e n , I at f i r j t t f i l i i ai f i ____ Ac c o u n t i n g . Co mp r e h e n s i v e Vo l u me , El f i Jt i t h Ed i t i o n , S o u t h - We s t e r n P u b l i s h i n g Co . , Ci n c i n n a t i , Oh i o , 1 9 8 4 , h a l . 2.

  2 J a c k

  E. Ki g e r , S t e h e n E. Lo e b d a n Go r d o n S. Ha y , Ac c o u n t i n g __ P r i n c i p l e s __ Re v _ i s e d _ P r i n t i n g . Fi r s t s . E d i t i o n , Ra n d o m Ho u s e , I n c . , Ne w Yo r k , 1 9 8 4 , h a l . 1.

  14 Ha n s e n me n y a t a k a n " a c c o u n t i n g c a n b e d e f i n e d a s t h e p r o c e s s o f ( 1 ) r e c o r d i n g , ( 2 ) c l a s s i f y i n g , a n d ( 3 ) r e p o r t i n g a n d i n t e r p r e t i n g t h e f i n a n c i a l d a t a o f a n o r g a n i z a t i o n " . 3

  Da r i p e n j e l a s a n d i a t a s d a p a t d i k a t a k a n b a h wa p a d a p r i n s i p n y a a k u n t a n s i a d a l a h me r u p a k a n s u a t u s a r a n a y a n g b e r f u n g s i u n t u k me n y a j i k a n d a n me n g i n t e r p r e t a s i k a n d a t a k e u a n g a n s e r t a h a s i l - h a s i l y a n g t e l a h d i c a p a i o l e h s u a t u p e r u s a h a a n k e p a d a p i h a k - p i h a k y a n g b e r k e p e n t i n g a n d e n g a n p e r u s a h a a n t e r s e b u t . I n f o r ma s i a k u n t a n s i t e r s e b u t d a p a t me mb a n t u d i d a l a m me mb u a t k e p u t u s a n me n g e n a i p e r u s a h a a n t e r s e b u t . Na mu n i n f o r ma s i y a n g d i s a j i k a n o l e h p e r u s a h a a n t e r s e b u t b e l u m t e n t u b e r g u n a d a n r e l e v a n d i d a l a m me mb u a t k e p u t u s a n , s e b a b me n u r u t L a n n y G. Ch a s t e e n , Ri c h a r d

  E. F l a h e r t y d a n Me l v i n

  C. O' Co n n o r " t h e u s e f u l n e s s o f a c c o u n t i n g i n f o r ma t i o n d e p e n d s o n e f f e c t i v e me a s u r e me n t o f e c o n o mi c a c t i v i t i e s o f e n t i t i e s a n d o n e f f e c t i v e c o mmu n i c a t i o n o f t h o s e me a s u r e me n t s t o u s e r s o f t h a t i n f o r ma t i o n "

  L a p o r a n k e u a n g a n me r u p a k a n h a s i l d a r i p e n g a k u mu l a s i a n d a n p e mr o s e s a n d a t a a k u n t a n s i o l e h

  3 P a u l H. Wa l g e n b a c h , No r ma n K. Di t t r i c h d a n Er n e s t I . Ha n s e n , El r i . nc i p l e_s__ o f __ Aoooi i i i Juj t t g. , S e c o n d . . Edj Lt i f l i i , Ha r c o u r t Br a c e J o v a n o v i c h , I n c . , Ne w Yo r k , 1 9 8 0 , Ha l . 3.

  4 L a n n y G. Ch a s t e e n , Ri c h a r d E. F l a h e r t y d a n He l v i n O' Co n n o r , I n t e r me d i a t e Ac c o u n t i n g . F i r s t E d i t i o n , Ra n d o m Ho u s e , I n c . , Ne w Yo r k , 1 9 8 4 , h a l . 3

  1 5 a k u n t a n s i k e u a n g a n u n t u k d i s a mp a i k a n k e p a d a p i h a k - p i h a k y a n g b e r k e p e n t i n g a n t e r h a d a p 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 b a g a i b a h a n p e r t i mb a n g a n d i d a l a m p e n g a mb i l a n k e p u t u s a n e k o n o mi .

  Ka r e n a a d a n y a b e r b a g a i ma c a m k e p e n t i n g a n d a n k e b u t u h a n a k a n i n f o r ma s i y a n g d i s a j i k a n d a l a m l a p o r a n k e u a n g a n o l e h p i h a k - p i h a k y a n g me mp u n y a i k e p e n t i n g a n t e r h a d a p l a p o r a n k e u a n g a n t e r s e b u t , ma k 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 t e r s e b u t h a r u s me me n u h i t u j u a n u mu m 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 :

  1. Un t u k me mb e r i k a n i n f o r ma s i k e u a n g a n y a n g d a p a t d i p e r c a y a me n g e n a i a k t i v a d a n k e wa j i b a n s e r t a mo d a l s u a t u p e r u s a h a a n .

  2. Un t u k me mb e r i k a n 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 me n g e n a i p e r u b a h a n d a l a t n a k t i v a n e t o ( a k t i v a d i k u r a n g i k e wa j i b a n ) s u a t u p e r u s a h a a n y a n g t i mb u l d a r i k e g i a t a n u s a h a d a l a m r a n g k a me mp e r o l e h l a b a .

  3. Un t u k me mb e r i k a n i n f o r ma s i k e u a n g a n y a n g me mb a n t u p a r a p e ma k a i l a p o r a n d i d a l a m t n e n a k s i r p o t e n s i p e r u s a h a a n d a l a m me n g h a s i l k a n l a b a .

  4. Un t u k me mb e r i k a n i n f o r ma s i p e n t i n g l a i n n y a me n g e n a i p e r u b a h a n d a l a m a k t i v a d a n k e wa j i b a n s u a t u p e r u s a h a a n , s e p e r t i i n f o r ma s i me n g e n a i 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 .

  5. Un t u k me n g u n g k a p k a n . s e j a u h mu n g k i n i n f o r ma s i l a i n y a n g b e r h u b u n g a n d e n g a n l a p o r a n k e u a n g a n y a n g r e l e v a n u n t u k k e b u t u h a n p e ma k a i l a p o r a n , s e p e r t i i n f o r ma s i me n g e n a i 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 . 5

  Ag a r i n f o r ma s i k e u a n g a n y a n g d i s a j i k a n d a l a m l a p o r a n k e u a n g a n t e r s e b u t b e r ma n f a a t , ma k a l a p o r a n k e u a n g a n h a r u s me me n u h i t u j u a n k u a l i t a t i f s e b a g a i ma n a y a n g

  6 I k a t a n Ak u n t a n I n d o n e s i a , I n d o n e s i a . I k a t a n Ak u n t a n I d o n e s i a , J a k a r t a , 1 9 8 4 , h a l . 1.

  1 6 d i u n g k a p k a n d i 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 , y a i t u : a . Re l e v a n .

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

  b. Da p a t Di me n g e r t i .

  I n f o r ma s i k e u a n g a n y a n g d i s a j i k a n t e r s e b u t h a r u s d i n y a t a k a n d a l a m b e n t u k d a n i s t i l a h y a n g d a p a t d i me n g e r t i o l e h p e mb a c a l a p o r a n k e u a n g a n t e r s e b u t . c . Da y a Uj i ( Ve r i f i a b i l i t y ) .

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

  I n f o r ma s i k e u a n g a n y a n g d i s a j i k a n t e r s e b u t h a r u s d i s a mp a i k a n u n t u k k e b u t u h a n ut nut n p e ma k a i l a p o r a n k e u a n g a n , t i d a k u n t u k d i t u j u k a n k e p a d a k e b u t u h a n d a n k e p e n t i n g a n p i h a k - p i h a k t e r t e n t u . e . T e p a t Wa k t u .

  I n f o r ma s i k e u a n g a n y a n g d i s a j i k a n t e r s e b u t h a r u s d i s a mp a i k a n t e p a t p a d a wa k t u n y a d a l a m r a n g k a p e n g a mb i l a n k e p u t u s a n e k o n o mi s e r t a u n t u k me n c e g a h t e r t u n d a n y a p e n g a mb i l a n k e p u t u s a n t e r s e b u t . f . Da y a Ba n d i n g ( Co mp a r a b i l i t y ) . I n f o r ma s i k e u a n g a n y a n g d i s a j i k a n d a l a m l a p o r a n k e u a n g a n t e r s e b u t h a r u s d a p a t 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 k e u a n g a n p e r i o d e - s e b e l u mn y a d a r i p e r u s a h a a n y a n g s a ma ma u p u n 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 l a i n p e r i o d e y a n g s a ma a g a r i n f o r ma s i t e r s e b u t l e b i h b e r g u n a d i d a l a m p e n g a mb i l a n k e p u t u s a n . g . L e n g k a p .

  I n f o r ma s i k e u a n g a n y a n g d i s a j i k a n d a l a m l a p o r a n k e u a n g a n t e r s e b u t h a r u s l e n g k a p d i s e r t a i d e n g a n a d a n y a p e n g u n g k a p a n y a n g c u k u p s e r t a me me n u h i t u j u a n k u a l i t a t i f y a n g t e l a h d i s e b u t k a n s e b e l u mn y a .

  Di s a mp i n g p e r l u n y a d i p e n u h i t u j u a n u mu m d a n t u j u a n k u a l i t a t i f a t a s l a p o r a n k e u a n g a n t e r s e b u t d i a t a s , ma k 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 h a r u s b e r d a s a r k a n k e p a d a 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 u mu m ( g e n e r a l l v a c c e p t e d a c c o u n t i n g p r i n c i p l e s ') y a n g d f I n d o n e s i a d i k e n a l 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 y a n g d i s u s u n d a n d i t e r b i t k a 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 .