Mengungkap Kompleksitas Masalah Pada Konsep Substance Over Form  

Oleh:

Sulistiyo, Agung Budi

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Ekuitas: Jurnal Ekonomi dan Keuangan vol. 18 no. 3 (Sep. 2014), page 293–310.
Topik: Substance over form; conceptual conflict; biverbal; myth
Fulltext: 293–310_her.pdf (215.78KB)

Isi artikel

The purpose of this research is to reveal the complexity problems of the concept of substance over form which is inherently substantial and fundamental. This problem is related to the ambiguity meaning of the concept, its opposition to other accounting concept and principles (such as historical cost, materiality and earnings management) and unwittingly efforts to mystify the substance over form concept. On the other hand, the concept is also stuck on the dichotomy and hyperreality way of thinking. The method of discussion is using critical analysis method and supported by literature review. The study showed that the fundamental weakness of the concept can be reviewed at the level of philosophical, theoretical and empirical understanding. At the practical level, different interpretations to the concept encourage dysfunctional behaviour which violates accounting code of ethics and standards of truth. The significance of this paper is expected to provide a positive and constructive contribution to the standard setters and financial accounting standards policy makers in Indonesia to review the concept of substance over form, both at conceptual and implementation.

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