Friday, May 04, 2007

Topik Riset: Value Relevance Study

Masih bingung tetap bingung mencari topik riset akuntansi? Bagaiman kalo mencoba topik yang satu ini: value relevance study (VRS). VRS merupakan sebuah studi yang mengaitkan angka-angka akuntansi dengan penilaian ekuitas. VRS juga bisa dikatakan sebagai sebuah studi yang sebagian, jika tidak seluruhnya, dimotivasi oleh isu tentang standar akuntansi.

Topik ini sangat populer dan cukup banyak dimuat di berbagai jurnal ternama akuntansi, utamanya di dekade 1990an. VRS antara lain membandingkan, informasi mana yang lebih bermanfaat atau dinilai lebih oleh investor antara nilai historis (historical cost) dengan nilai wajar (fair value) pelaporan instrumen keuangan bank, derivatif dan aktiva tetap. VRS juga melihat perbedaan manfaat antara standar akuntansi yang baru dengan standar akuntansi yang lama (contoh SFAS 109 vs APB 11 di AS), pengakuan dan pengungkapan (recognition vs disclosure) dan juga perbedaan praktik akuntansi antarnegara (US GAAP VS AusGAAP).

VRS menggunakan Ohlsen model (1995) dan variasi perbaikannya, dalam metodologi risetnya. Model ini mengasumsikan bahwa nilai pasar ekuitas perusahaan SAMA DENGAN nilai buku ekuitas perusahaan (yaitu net financial assets ditambah net operating assets ditambah deferred tax) ditambah unrecorded goodwill. Dalam asumsi "clean surplus accounting" unrecorded goodwill didefinisikan sebagai nilai sekarang dari future abnormal return perusahaan.

Untuk lebih jelasnya, silahkan baca 2 paper yang merangkum studi-studi tentang VRS yang ada. Kedua-duanya wajib dibaca, karena 2 keduanya memiliki pendapat yang bersebrangan. Holthausen et. al (2001) adalah kalangan yang mengkritik VRS, sementara Barth et al (2001) adalah kalangan pendukung VRS.

Silahkan diunduh di link berikut:

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