Tanggapan Atas Artikel Analisis Kebijakan Akuntansi dan Pengaruhnya Terhadap Nilai Perusahaan (Jurnal Balance Vol. 1 no. 2 September 2004)  

Oleh:

Hassan, F.X. Tarmidi

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: BALANCE: Jurnal Akuntansi, Auditing dan Keuangan vol. 2 no. 1 (Mar. 2005), page 65-70.
Topik: Akuntansi; consistency; comparability; researcher's role; result; input and output factor
Fulltext: hal 66-71.pdf (187.54KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ135.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Any inventory policy is determined by management on the beginning of the year. This policy will be used at least one year, do to accounting consistency, or more than one year do to accounting comparability. This policy caused value of inventories and assets as a hole, namely company measurements besides caused capital intensity ratio and leverage of the firm. As the results of this inventory policy, there are three variables didn't influence it. Finally I suggest to the former writer to reduce his research model into accounting policy --> (agency cost, political cost, tax hypothesis) --> value of the firm if he would rewrite his research.

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