penelitian di bidang akuntansi
TRANSCRIPT
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7/24/2019 Penelitian Di Bidang Akuntansi
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PENELITIAN DIBIDANG
AKUNTANSIRenna Magdalena
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7/24/2019 Penelitian Di Bidang Akuntansi
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WOLK DKK-1. DECISIONMODEL APPROACH Menperan!a"an dan #en$ar% &a'a(an enang %n)*r#a+% apa !an
d%perl,"an ,n," pr*+e+ penga#(%lan "ep,,+an.
B,"an #enan!a"an "epada pe#a"a% %n)*r#a+% enang apa !ang %ng%n"an ap% %n)*r#a+% apa !ang d%perl,"an pada +%,a+% eren,
M%+aln!a penel%%an #ene#,"an (a'a #e*de A le(% (erg,na d#enga#(%l "ep,,+an %ne+a+%
n*r#a%)
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7/24/2019 Penelitian Di Bidang Akuntansi
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WOLK DKK-1. CAPITALMARKET RESEARCH Menel%% +e&a, #ana %#pl%"a+% %n)*r#a+% "e,angan !ang (ar,
#e#pengar,% rea"+% #a+!ara"a.
C*n*/ pengar, "e(%&a"an a",nan+% eradap arga +aa# d% (
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7/24/2019 Penelitian Di Bidang Akuntansi
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WOLK DKK-1. BEHA0IORARESEARCH Menel%% (aga%#ana pe#a"a% %n)*r#a+% a",nan+% #ela","an peng
"ep,,+an dan %n)*r#a+% apa !ang #ere"a (,,"an.
Pende"aann!a de+"r%p%)
M%+al/ d%el%% apa"a %n)*r#a+% n%la% +e"arang le(% (er#an)aa dan%la% %+*r%+ dala# peng,",ran rae *) re,rn
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7/24/2019 Penelitian Di Bidang Akuntansi
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WOLK DKK-1. AGENCTHEOR
K*nra"
Per%la", eradap "*nra" er+e(,
C*n*/ #ana&e#en a"an (er,+aa ,n," #e#a"+%#al"an"e+e&aeraann!a +end%r% dengan $ara #e#%n%#al%+a+% (%a!a agen
P+%"*l*g% dan +*+%*l*g%
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7/24/2019 Penelitian Di Bidang Akuntansi
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WOLK DKK-1.DECONSTRUCTION 2%l+a)a
S,d! p,+a"a
O*r%a+ 3l*+*3 +e(aga% ",n$% %l#, pengea,an dan pe#aa#an
O(+era+% %l#%a d%,ang"an dala# Baa+a #ae#a%" +a%+%$ da+%#(*l%+ ,n," #e#(er%"an "e+an "epada *rang la%n
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7/24/2019 Penelitian Di Bidang Akuntansi
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WOLK DKK-1. MAR4ISM INACCOUNTING Mar5%+# + $ap%al%+#
Cap%ral%+#/ a",nan+% d%n%la% +e(aga% pen*pang pe#%l%"an pr%(ad% #en%la% "e"a!aan pe#%l%"
Mar5%+#e/ #eng"a&% a++e dapa d%ran+)er "e (,r, #elal,% (er(aM%+al/ #e#%n%#al"an la(a.
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7/24/2019 Penelitian Di Bidang Akuntansi
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WOLK DKK-1. ISLAM INACCOUNTING S%+e# e"*n*#% dan "e,angan %+la#%/ Ban" a+,ran+% %+la#%
T*p%" enang "erang"a e*r% a",nan+% %+la#/ a",nan+% per(an"a#,+!a'ara6 a+,ran+%6 pa+ar#*dal dll
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7/24/2019 Penelitian Di Bidang Akuntansi
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RUANG LINGKUPPENELITIAN AKUNTANSI
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7/24/2019 Penelitian Di Bidang Akuntansi
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KONSENTRASI AKUNTANSKEUANGAN Me#(aa+ LK +e(aga% ,&,an p,(l%$
Me*de pen$aaan6 pr%n+%p dan +andard a",nan+%6 pen!a&%an lap!ang 'a&ar6 pe#%l%an e"n%" aa, +andard a",nan+%6 #e*de pepen!%+%an6 per(and%ngan #e*de d+(/
Dapa d%"el*#p*""an/Te*r% a",nan+%
Sandar a",nan+% A",nan+% perangg,ng&a'a(an
Per%,ngan la(a a",nan+%
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7/24/2019 Penelitian Di Bidang Akuntansi
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TEORI AKUNTANSI C*n* &,d,l8*p%"/
Me*de penel%%an apa !ang epa ,n," #er,#,+"an e*r% a",nan+%9
Apa"a +,#(er %n)*r#a+% !ang d%g,na"an *le pe#a"a% LK dala# pen"ep,,+an9
Pr%n+%p8"*n+ep a",nan+% #ana !ang ",rang relean dengan ,n,an plap*ran d% Ind*ne+%a9
P%a" #ana !ang pal%ng d*#%nan dala# #enen,"an +andard a",nanInd*ne+%a9
Tren a",nan+% !ang d*#%nan d% Ind*ne+%a9
Per"e#(angan a",nan+% %+la# d% Ind*ne+%a8d,n%a9
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7/24/2019 Penelitian Di Bidang Akuntansi
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STANDAR AKUNTANSI C*n*/
Se&a, #ana %nd,+r! eren, #enerap"an PSAK9
Sandar%+a+% a",nan+% #ana !ang #e#(er%"an %n)*r#a+% le(% relean
Apa"a per(edaan +andar a",nan+ d% (e(erapa negara9
Da#pa" +andar a",nan+% eradap pela",9
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7/24/2019 Penelitian Di Bidang Akuntansi
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AKUNTANSIPERTANGGUNG:AWABAN C*n*/
Baga%#ana pra"%" a",nan+% !ang dapa #e#en,% perangg,ng&a'a#ana&e#en9
Baga%#ana +%"ap #ana&e#en eradap penerapan pr%n+%p a",nan+%9
Apa"a %ndependen a,d% d%per$a!a% +e(aga% pe#(er% daa %n)*r#a+% ,perangg,ng&a'a(an9
C,",p"a LK +e(aga% #ed%a perangg,ng&a'a(an agen9
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7/24/2019 Penelitian Di Bidang Akuntansi
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PERHITUNGAN LABAAKUNTANSI C*n*/
Baga%#ana +r,",r e*r% a",nan+%6 "*n+ep a",nan+%6 dan pr%n+%p a",!ang dapa #eng%,ng la(a dengan epa d%l,ar %+*r%$al $*+ a$$*,n
Apa"a per,+aaan +,da #enerap"an per%,ngan la(a +e+,a% denga$$*,n%ng %n$*#e9
Baga%#ana pende"aan +,a, per,+aaan dala# #eng%,ng la(an!a #e*de "*nen+%*nal9
Hal apa !ang #en%#(,l"an per(edaan per%,ngan la(a pa&a" dengan a",nan+%9
Per%,ngan la(a !ang +eper% apa !ang +e+,a% dengan #ana&e#en aapenga#(%l "ep,,+an9
Baga%#ana a",nan+% #ere+p*n "*n+ep la(a e"*n*#%9
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AKUNTANSI MANA:EMEN Penga#(%lan "ep,,+an
Mana&e#en penga'a+an ;$*nr*ll%ng8(,dge%ng