By : Firdaus Indrajaya T, SE, MSi ACCOUNTING THEORY By : Firdaus Indrajaya T, SE, MSi

TEXT BOOK : Suwardjono, Teori Akuntansi : Perekayasaan Pelaporan Keuangan. Yogyakarta, BPFE, Edisi Ketiga, Maret 2005 Ikatan Akuntan Indonesia, Standar Akuntansi Keuangan, 2002 ____________________, Standar Profesional Akuntan Publik, Yogyakarta : IAI, 1994 Hendriksen, Eldon S and Michael E. Van Breded, Accounting Theory, Homewood, IL : Irwing, 2000 Belkaoui, Ahmed R., Accounting Theory, Thomson Learning, 2004 Buku Penunjang Lainnya

PENILAIAN Komponen penilaian : Presensi Partisipasi Kelas Makalah Presentasi Quiz UTS UAS

TATA TERTIB Toleransi keterlambatan hanya 10 menit Berpakaian formal, sopan dan rapi (bersepatu dan baju berkerah) Dilarang menghidupkan alat komunikasi (HP, HT, Radio, dll) Presensi tidak boleh diwakilkan dengan alasan apapun

PHASE ONE Accounting ? Service to yield information concerning worthwhile organization finance for the economics decision making Accounting  Economic Reality  is it accurate measured ? Accounting Theory ? Depand on how u look accounting it self

Common definition about accounting theory : “Logical common sense in the form of a set wide principle giving public frame of reference that able to be used to assess the practice of accountancy, and also give direction development of new Accounting practice and procedure.” Accounting can be : Art  skill, expertice Science explaining phenomenon, erudite method. Technology  financial reporting engineering.

Theory ? Sesuatu yang abstrak Sesuatu yang ideal (peraturan/standar/norma) Lawan/pasangan sesuatu yang nyata/praktis Penjelasan ilmiah Penalaran logis

in scientific method : Theory do not only in the form of words but rather in the form of corps of premis is elementary evidence, or something which earn to be formed so that can test with statistic inference, in this case was generally referred as with hypothesis.

Accounting Theory as a Science “A set conception, definition, and proposition which each other interconnected systematically raised to explain and predict accounting phenomenon.”

Accounting Theory as a Technology “Logical common sense which base on the practice of accounting.” Process common sense for the justification of to elegibility of selected accountancy principle or practice. Coherent technology at financial reporting engineering.

Perekayasaan ? Proses untuk menentukan cara yang terbaik untuk mendapatkan (menghasilkan) produk terbaik dalam penerapan suatu teknologi. (pemikiran, penalaran, pertimbangan) Perekayasaan pelaporan keuangan memanfaatkan pengetahuan dari berbagai ilmu?

Pendekatan dalam pengembangan teori akuntansi Pendekatan pajak Pendekatan hukum Pendekatan etis Pendekatan ekonomi Pendekatan prilaku Pendekatan struktural

Klasifikasi Teori Akuntansi : Pendekatan Bahasa Semantik  symbol Sintatik  what and how ? Pragmatik  effect Pelanalaran Deduktif Induktif script (penjelasan/uraian) Positif Accountintg Theory Normative Accounting Theory

Tiga tingkatan TA : Teori sintaksis  predicted Teori interpersonal  dalil-dalil akuntansi (penafsiran konsep) Teori prilaku  pengaruh informasi keuangan

Direction in Accounting Theory Research Decision model approach Capital market research Behavioral research Agency theory Information economic  cost Scientific revolution in accounting  paradigma

Teori akuntansi  verifikasi  uji validitas : Penalaran logis Bukti empiris Daya prediksi Standar nilai yang disepakati (value judgment) PAT  test  bukti empiris NAT  test  penalaran logis