Realitas Dalam Cermin Retak: Laba Akuntansi Dalam Bingkai Penafsiran Praktisi Bisnis Non-Akuntan  

Oleh:

Riduwan, Akhmad

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Ekuitas: Jurnal Ekonomi dan Keuangan vol. 16 no. 02 (Jun. 2012), page 125-143.
Topik: accounting earnings; financial accounting standards; critical-hermeneutics; non-accountants; cracked mirror
Fulltext: 1_pas.pdf (174.04KB)

Isi artikel

Accounting earnings is one of many simbols (signs) in the financial statements used to representing certain reality in the communication space. The main aim of the study is to understand the interpretation of accounting earnings by non-accountants as business practitioners and its underlied accounting concepts. Informants in this study consist of business practitioners who work as financial managers, credit analysts, investment advisors and individual investors. Based on the critical-hermenetics approach, the result of this study gives an understanding that in the interpretation frame of non-accountants business practitioners, the reality represented by accounting earnings sign is not clear. Accounting earnings sign don’t represent the economic reality as well as financial reality, but just represent accounting reality easily modified by accountants through the financial accounting standards applied. Thus, the usefulness of accounting earnings information for each informant in the financial decision-making is low. Analogically, in the perspective of non-accountant business practitioners, reality represented by accounting earnings sign are not differ with the reality reflected from the surface of cracked mirror. The cracked mirror will reflect a distorted reality. In this case, a cracked mirror analogy is addressed to financial accounting standards that produce earnings information in which the referential reality is not easily understood.

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