RELEVANSI DAN RELIABILITAS NILAI INFORMASI AKUNTANSI GODWILL DI INDONESIA
Abstract: Indonesia, as IFAC
member, will adopt all International Financial Reporting Standards (IFRSs)
issued by the International Accounting Standards Board (IASB). One of standards
is IFRS 3 Business Combinations that do not allow amortization of goodwill but
impairment test. This standard is different from Pernyataan Standar Akuntansi
Keuangan (PSAK) No. 22 Akuntansi Penggabungan Usaha that uses amortization over
an arbitrary period of time to allocate the cost of goodwill. This study
examines whether the Indonesian capital markets value goodwill as an economic
resource (asset) and, if so, whether amortization of goodwill re-ally reflects
the impairment of goodwill. This research is important for evaluating the
relevance and reliability of goodwill value to make economic decision. The
sample of this study is public companies reporting goodwill in 1999-2003. The
results of this study show that goodwill is positively associated with the market
value of equity only in year 2003 and amortization of goodwill never has
significant association for each year, 1999 to 2003. These results imply that
good-will accounting in Indonesia still has low value-relevance and
reliability.
Keywords: goodwill,
amortization, value relevance, and reliability
Penulis: Weliana Rahmawati
Kode Jurnal: jpmanajemendd060051
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