MW. 06 2H \. POSITIVE AccoOUNTING THEORY Anesse “TON gn CAPITAL MARKET RESEARCH Seat vagee senis Pasar snoda\ wdasor etisiensy Mommas << Oe aoe } ae = weele gown + horac Schiam “ese Naan eee Ee Clonee - = Semi strong = arga masa (du dan anotisis findqeental (een = skong morkel + selurvh informasi dianalists erent 2. BEAANIOLAEL ACCOUNTING R@ESEARC HY pradickve modal man cal distress +. akan ongemt /Hdagle, menggurokan rato t Lemengumaken seunswicle Lens Model lense Lees FOF kee wtUSAn catio < cave ratio Seising perkembongannya , Model wi digererilel , ARO F omvlei diingkedicon, dan memparyai loyer /Hngeeotan, 3. STANDARD - SETTING PROCESS @coNCEPTUAL FRAMEWORK Feceemicanngan + \A\ diditikan toh 1857 Kooite PAL wept * aa" (eae | bench Pasar modal alee 1973 ge. eemte = Tecbit = PAL 1973 tea" adaptosi sve + Md. stondar intematiosl ey Bal eeu ¥v N9e8 SAE PF OSA Tore = SE (GON, CeuIS! ANakUKan Y 6 kali\Konoqes 1998. 1. Menetagean tenenangas — OSAK menetogkan SAK © SAK a. Due Prous widerki@kae issve, = konsultasr issue dengan OKSAK ~ memicentik &™ kecil dalam OSA ~ melakukon sitet terbatas ~ mdekuran — genviifan anol arocr = gemechacan dalam OsAK = weryameaian exposure drat kepada OKSAIK ontile meminta, perdogat dan pertimeangan dampal: Penemean ~ pemlachasan tamagapan atas exptsore deagt 21 magkan Pbtic easing = Limited Nnearing Cue genuusunan ctoandor adl: politic procece) = Fesetyjven exfastre dott PSAE menjadt PSA ~ Rengecekan Ahi ~ Sesialisass —- Stardar Gicba\ Marker , High Quality Ctandac Ad, Qvality Accouatng Standar yg diterbittson ( bacon = Konsictenst gplitast @) implementacé Common disclosure High quatity @dihng stander © erakh: Rordekafan cagvator coview © entorcement Edveass © tearing Delivery Sistom 7% sistem aplieasi yang cama ,mia. datolase sama ee Mm cla labGoneeerual — Frarrework stem yang Koheroa Menyusn Stomdac Biankenst don pelagotan Eevangan. antara — obyectives © Endarnental ote dan mengelasttan kgedion , gung si dex pendecotion Morenahig sistem -oheren ——7 Seorinkal Neerecteartan Mengaga warvh Bnceptual Framecock % ~ decor keost eurcing + Aianggee dasar recat dori ackmeBka © agency theses, ‘agent mamayennent “, : monitoring ae cost Seense Vronding est wsheeneh ovat , se + skesordshig Mneory Raton 9 cdiabilitas 3 Wistorical cost = fematein Toanytkt gitlkan , semakin membinguygican @ deloat - Gresham's Law + gia daripacda prakkk up em RenyUSURAN skondar \AS® > ise ga diviackon ; grateble hol bow leeth oun oat Cag verviang t? membubirkan bemee yg lebih beguna danBoe wy ascantng © Kehosiora\ og CM skege 2 | exeain © gredic Prediction model ERLE , AMemoro thee: Betuen Jee i. \. Covkeachng Theos Tons Olmeact of welease O¢ ee hand oe mdeces | accounts, wieerenetion cot a Garitical Ceocass Y ignaiing Copral Morte Wereeck ov Seanges in @eseacts Scaxnting, \ngor medion © Fendowertal analysis © Based on Fara’s duds evoluntion © et oe Ge ariat eat corer “dssidaton benicar) Weak gam @ Poe oe ccccrany wea Si 2. seen shang form, contrac’ Win gael 2. Sheena fom, Sere feums, Fama . seman, ingormos'. A getsar edad, © Osdesce wadaiton omic ¥y sxppock wermabive, Cepikol imector yong memperiotiteon \. Kas 2 memgerhmbongkay aide, 2. Roar > ~ fetumbuhan peRUSA aan Soondling reve, Signaling Rervsetocen, Ke _inustor eminhom —Ubewerhe, mempengecls Wuecoe dengan Aesth cemble , (PO all ememiaiat logoten,wt PS 06. 20N Rostete — Becoming “Wheory Leptin @ eater) + Agency Crean —— ee gency Peobern i drone baile srosing 2 quay Kegeshngpn, ols cnomitermo a L Bordiag Com echo Momtorng, cost Residual loss Corrya 93 “rogkn herjadi) «© Conkeieking — Theory Monglastan Wourgon Korkrse antern editer dean agent Stas Nama eA gel aims KReditoT dengan equity beleler. « Robticd — Cocass = Semen Gere gecuschoan , SeMalA besar gorhatian dos gomedang otoitas = Rew schaan lbesar mend! ohgete gethatian ererintaly, Conta, + gonermean eaak lagi pewschaan - Keterliectan perusehaes cesar clam golitis » Misalnga genyusonan gereturan , Lealatan * emeciqra , Alt cehiagga blaya golrlis yong dékelyorkan di bemaryr ae Derattover’ __Neounting Peseacoh v human _Gudacwont “Meony _CTor Reikolagr) 4. Gronswicle Lens Medel: a. Crees “Wace Method 3. Probability Sedgement 4. Format ©) Reesentation o¢ €S ~ Cheenoge Faces Rule og hunts - Using Table oc graphic 8. Bere sentative ness = Using 820 veeort oc ‘ 1b. Priailotality Ea Coeur eeor e Anchoring © Achustment = How woman @rman wack to the Presentation Muwan 9 Benwicu —> Regect System Runsisicke Lens Model + mempectimbangkan varilod —yariatel Conteh * unle melihat Finemcial distress: mengamakan data lack Process Tracing Method : vartlee\ digertimbangkan seca bertohog *) oddi¥ional ceadwng Bekaori tentang Redickion Made: 02. €7 tot Measurement eg Asser @® Liobintes Asst = cutee, economic _bereget by an omity as a. result og past transaction or even! beneait @ sis MeNec (G39 = enter ast ditambel. excrangeabi lily Liability . present obiigation of an entily arising fom past event / transaction |Het setHement of which is expected % result From the entiti s cescurces. Negolly engorceclole ———> estimedgd Uickility — \ugation = gouteton worrerntyy — RRasioun Ueleiliby content = super anuction, Cost = economic cacrigicee are ae =} Gs te the evidence o€ the vote re@ived (Retton ) PROFIT ad REVENUE Be (Lava = Rondagatcn - Smee Net Accomelishment = Accomplishment — Eeegest Ravewe, = Exgense Lkonoen Xeni > \. Rrogk = Cosh Inglow - Cash Outclow Conbtas yg hike geriode) 2 Ceckainry = Prog 2 OV Kade asumsi going cencemB we oy tow EX PENSE Reston &) Ladtieton Moteting Rinagie 7) TERE Roar = Cerenue — Urgense Rational © Systematic MVlocotien Tramediore Recagnition «© Asset Outetou ® Usng ug of Syed asset & \mcurrance ce eleility - Méode detam akuntans’ Aweunt Receivable — wav Rrgnaeucan — auiang, 1897 Kyoto Cacaghe. Chemge + Corteon Teaching Frstoeo| ~> Wowetare Eeyiion Stheme lntergercretionl ecquity -2 Gorees\ _Frenclotiang pLnye, hak SPA «¢ Sustoinekity ¢7 Stel contract RoliHeal ener ponies Peaniss mandate: ON a Pe Bap Nolustacy Salat Fogork 5 Grek Tape Botton Lue, yj het Rewple