Studi Empiris terhadap Efektivitas Penerapan Kriteria Sewaguna Kapital yang Diunjukkan oleh PSAK No.30: "Akuntansi Sewaguna Usaha"  

Oleh:

Nursasmito, Irfan ; Sumiyana

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 11 no. 1 (Jan. 2008), page 75-96.
Topik: Capital Lease; Financing Lease; Operating Lease; Lessor; Logistic Reggresion; Criteria; Financial Accounting Standard

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.6 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

This research investigates there criteria presented by PSAK (Indonesia's Financial Accounting Standard) No.30. The criteria should support lessee to capitalize the lease transaction. However, the criteria in this standard are not applicable due to defect or unseful criteria in comparison with SFAS No.13. This research uses binary logic regression to detect the probablity in recognizing capital lease for lessee. This research recommends that is standard has to be revised in order this standard has an ability to maintain its relevance and reliability.

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