PERBANDINGAN KEBUTUHAN INFORMASI AKUNTANSI OLEH BANK KECIL, BANK BESAR DAN BEJ DI INDONESIA
YENDRAWATI, RENI (Adv. Dr. Bambang Sudibyo, MBA.), Dr. Bambang Sudibyo, MBA
1996 | Tesis | S2 Accounting
(....) Analis investasi dari BEJ diminta menilai kepentingan informasi-informasi yang ditanyakan dengan asumsi bahwa laporan keuangan dikeluarkan oleh perusahaan besar go publik. Untuk menilai tingkat kepentingan suatu informasi, setiap responden memberikan ni1ai skor antar 0 hingga 7. Data yang berhasi1 dikumpulkam kemudian ditabulasi sesuai dengan keperluan. Untuk melihat siqnifikansi perbedaan penilaian antara ketiga kelompok responden, maka diterapkan test U Mann Whitney. Nilai yang diberikan oleh masinq-masing kelompok responden terhadap setiap kebutuhan informasi dihitung rata-rata dan koefisien variasinya. Koefisien variasi tersebut menunjukkan tingkat konsensus diantara para responden dalam menilai suatu informasi.
Hasil yang diperoleh melalui prosedur di atas, dianaliisis sesuai dengan tujuan penelitian. Akhirnya, temuan yang diperoleh dapat dijadikan landasan untuk memberikan saran-saran konkrit terhadap pengembangan standar akuntansi di Indonesia. Adapun temuan terpenting yang dilaporkan dalam tesis ini, pada prinsipnya terdiri dari hal-hal berikut:
1. Secara umum informasi yang dibutuhkan oleh perusahaan keci1 tidak go publik, perusahaan besar tidak go publik dan perusahaan besar go publik adalah berbeda. Selain itu lugs terdapat perbedaan tingkat kepentingan terhadap informasi-informasi yang dihasilkan oleh perusahaan keci1 tidak go publik, perusahaan besar tidak go publik dan perusahaan besar go publik.
2. Baik pihak bank mapun BEJ menilai ada beberapa Janis pengungkapan yang penting untuk disertakan dalam laporan keuangan, tetapi tidak diatur dalam SAK. Informasi-informasi ini adalah:
- Informasi tentang 'key factors' usaha
- pengungkapan tentang tuivan usaha rincian penivalan menurut jenis industri
- pokok-pokok kebiiaksanaan mamajemen dalam memastikan kesinambungan usaha
3. Ada beberapa informasi yang diancidap penting menurut SAK, ternyata tidak seberapa bermanfaat baik menurut bank maupun BEJ. Informasi-informasi ini adalah:
- metode perhitungan biaya penyusutan
- anggaran biaya advertensi periode yang akan dating
- informasi atas dasar nilai ganti (replacement cost).
4. SAK yang berlaku sekarang lebih sesuai dengan perusahaan besar tidak go gubiik, tetapi kurang sesuai bagi perusahaan kecil dan perusahaan besar go publik.
In this respect the users of financial statement in Indonesia are credit analysts of small banks, credit analysts of large banks,. and investment analysts of the Jakarta Stock Exchange (JSE). The previous research showed that information needs for small, and large companies are different. Due to the Existence of large companies which are go public, it is possible that there would be different information needs for the small ,and non public companies, the large and non public companies, and the large and public companies. Accordingly, this thesis proposes hypothesis of
that possibility. The next step is conducting field research by determining the respondents which are credit analysts from small. and large banks, and investment analysts working at central office of the t_immercial banks across Indonesia, and the investment analysts at the JSE. The sample is randomly taken from each sub population. The data is collected through a list of questionnaire consisted of 57 major items and some additional questions. Credit analysts within the chosen sample were asked to evaluate the importance of the information being proposed by assuming that all companies in three categories release financial statement. The evaluation was done by giving a numerical score between 0 to 7. The data which have been collected are then tabulated
uses the U Mann Whitney test to examine the significance of the difference of the evaluation. To examine the differences, the mean and the coefficient of variation are calculated from the scores being collected. The degree of consensus among the respondents is shown by the coefficient of variation. The result from those procedures are then being analyzed according to the purposes concrete suggestion for improving the Accounting Standard in Indonesia. The amjor findings of this research are as follows:
1. In general, the required information for the three categories of the companies being investigated is different. In addition, there exists the difference of importance on the information from each category of the companies in the sample.
2. From the ponit of view of the banks and the JSE, some information which are important to be included in a financial statement, but they are not regulated in the FAS. Those information are as follows:
- information on the busisness key factors
- The disclosure of the objectives of the business
- The details of sales according to the types of industry.
3. On the contrary, there also exist information which are important according to the FAS, but they only give little benefit from the banks and the JSE's point of view. These information include:
- The calculation methods of the depreciation cost
- The advertising budget for the future periods
- The information based on the replacement cost.
4. The current prevailing FAS is more appropriate to the large and nonpublic companies, but it is less appropriate to the small and nonpublic companies, and the large and public companies.
Kata Kunci : informasi akuntan; akuntan ; perbankan; BEJ