Predictive Value of Accounting Information After The Application of Fair Value in The Valuation of Biological Assets
DOI:
https://doi.org/10.63607/jcmb.v14i4.103Keywords:
Nilai Prediksi, Laba, Arus Kas Operasi, Nilai Wajar, Aset BiologisAbstract
Nilai prediktif informasi akuntansi adalah kemampuan informasi tersebut untuk membantu pengguna dalam memprediksi hasil masa depan dari suatu peristiwa. Standar Akuntansi Internasional (IAS) 41 mengenai agrikultur, yang diadopsi dalam PSAK 69, mulai berlaku pada 1 Januari 2018, mewajibkan perusahaan agrikultur untuk mencatat asetnya berdasarkan nilai wajar. Kandungan informasi laba dan arus kas operasi dianggap paling relevan bagi investor dalam memproyeksikan kinerja keuangan masa depan. Oleh karena itu, penelitian ini bertujuan untuk menguji nilai prediktif laba dan arus kas operasi dengan menggunakan biaya historis dan nilai wajar dalam pengukuran aset biologis.
Dengan menggunakan sampel sebanyak 28 perusahaan agrikultur yang terdaftar di Bursa Efek Indonesia, penelitian ini menunjukkan bahwa pendapatan dan arus kas saat ini dapat memprediksi laba serta arus kas operasi di masa depan. Namun, nilai prediktif dari informasi laba dan arus kas operasi yang menggunakan nilai wajar untuk mengukur aset biologis tidak terbukti lebih tinggi dibandingkan dengan penggunaan biaya historis. Penelitian ini menyimpulkan bahwa informasi laba dan arus kas saat ini yang menggunakan biaya historis (sebelum penerapan PSAK 69) untuk mengukur aset biologis memiliki nilai prediktif yang lebih baik terhadap laba dan arus kas masa depan dibandingkan dengan penggunaan nilai wajar yang disyaratkan setelah penerapan PSAK 69.
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