IMPLIKASI AKUNTANSIINFLASI TERHADAP ANALISIS LAPORAN KEUANGAN
Sugiharto Sugiharto(1*)
(1) Fakultas Ekonomi, Universitas Gadjah Mada
(*) Corresponding Author
Abstract
Kekuatan utama dari akuntansi harga historis adalah karena laporan
keuangan yang dihasilkan dari model akuntansi ini mencerminkan harga historis
yang umumnya berasal dari transaksi yang obyektif. Oleh sebab itu informasi
yang terkandung didalamnya dianggap (1) dapat dipercaya; (2) mencerminkan hal
yang obyektif; (3) tidak bias; (4) murah ; dan (5) mudah untuk diaudit secara
independen. Kedua yang terakhir inilah yang menyebabkan mengapa para
akuntan lebih menyukai akuntansi historis. Namun dalam masa inflasi, akuntansi historis banyak kehilangan kemampuannya untuk menyampaikan informasi yang dapat menolong para investor, sebab inflasi akan menyebabkan distorsi terhadap informasi yang terkandung dalam laporan keuangan historis.
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