Simamora, Etania (2015) Pengaruh IAS 41 Agrikultur Terhadap Volatilitas Aset, Volatilitas Laba, Dan Perubahan Ekuitas. S1 thesis, STIE Indonesia Banking School.
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Abstract
Some parties still argued about the implementation of International Accounting Standards 41 Agriculture - IAS 41 Agriculture. It indicates some companies have been implementing IAS 41 Agriculture due to IFRS adjustment and the other companies are still not implementing this biological assets reporting standards. The aims of this paper is to analyze the impact and difference of implementing IAS 41 Agriculture on assets volatility, earnings volatility and equity changing of agricultural companies between IAS 41 Group and Non-IAS 41 Group. The samples are 30 palm oils companies. The Assets volatility (STDa) uses ANOVA and t-test. Both of earnings volatility (STDe)-model 1 and the equity changing (∆Equity)-model 2 uses multiple linier regression test. The earnings volatility model adds control variables such as, Dummy IAS (DIAS), Standard deviation of CFO (STDCFO), Size, Leverage and country’s dummy (D). The equity changing model also adds control variables such as, earnings changing (∆Earnings), CFO changing (∆CFO) and others which is similar with earnings volatility model Based on the explaination above, I found the result is not significant that there is no difference on asset volatility and equity changing between the IAS 41 Group and the Non- IAS 41 Group. I also found the earnings volatility of the IAS 41 Group was not larger than Non-IAS Group. Overall, the findings suggest the agricultural company (including palm oils company) to implement the IAS 41 Agriculture because there is no difference on asset volatility, earnings volatility and equity changing that considered can influence their company financial positions. Keywords : IAS 41 Agriculture, Biological Assets, Assets Volatility (STDa), Earnings Volatility (STDe), Equity Changing (∆Equity)
| Item Type: | Thesis (S1) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Mrs. Deli Apsa |
| Date Deposited: | 30 Jul 2020 05:43 |
| Last Modified: | 26 Aug 2020 04:21 |
| URI: | http://repository.ibs.ac.id/id/eprint/701 |
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