EVALUASI KEBIJAKAN AKUNTANSI BIAYA PINJAMAN ATAS ASET TETAP DI INDONESIA

I. Putra, Amrie Firmansyah
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引用次数: 1

Abstract

This study aims to determine the implementation of loan cost accounting policies on fixed assets in food and beverage sub-sector companies in Indonesia. Based on purposive sampling, a sample of 18 companies was obtained. The research data is sourced from the financial statements of food and beverage sub-sector companies listed on the IDX from 2012 to 2019 which were obtained from www.idx.co.id and https://www.idnfinancials.com. This study employs a qualitative method with a content analysis approach and interviews. The content analysis method is used to obtain information on the application of borrowing cost accounting policies on property, plant and equipment and information regarding the disclosure of the amount of capitalized borrowing costs and capitalization rates. In addition, the interview method was carried out as a follow-up to obtain the views of experts to elaborate the results of the content analysis on the disclosure of fixed asset loan cost accounting policies. This study concludes that there are 15 out of 18 companies that do not meet the requirements for disclosure of borrowing costs on fixed assets as regulated in PSAK 26.
对印尼固定资产的贷款成本会计政策评估
本研究旨在确定印尼食品和饮料分行业公司固定资产贷款成本会计政策的实施情况。在有目的抽样的基础上,获得了18家公司的样本。研究数据来源于2012 - 2019年在IDX上市的食品和饮料细分行业公司的财务报表,这些报表来自www.idx.co.id和https://www.idnfinancials.com。本研究采用定性方法结合内容分析法和访谈法。采用内容分析法,获取企业在财产、厂房、设备上借款成本会计政策的适用情况,以及借款成本资本化金额和资本化率的披露情况。此外,采用访谈法作为跟踪,以获取专家的意见,阐述固定资产贷款成本会计政策披露内容分析的结果。本研究的结论是,18家公司中有15家不符合PSAK 26规定的固定资产借款成本披露要求。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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