Authors:

Ni Made Vita Indriyani, Made Gede Wirakusuma

Abstract:

“PSAK 63 describes the restatement of Historical Cost reports are presented at the end of the period using the unit of measurement at fair value. The purpose of research to determine the difference in value of financial indicators of general price level accounting and historical cost accounting, the difference in value of financial indicators of current cost accounting and historical cost accounting. The study was conducted in the consumer goods industry sub-sectors of food and beverages totaling 15 samples, purposive sampling and analysis techniques the Wilcoxon test different. Based on the analysis, there is a difference between value financial indicators of general price level accounting and historical cost accounting and there is a difference between value financial indicators of current cost accounting and historical cost accounting.”

Keywords

Keyword Not Available

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/akuntansi/full-13003

Published

2015-07-02

How To Cite

VITA INDRIYANI, Ni Made; WIRAKUSUMA, Made Gede. RELEVANSI INDIKATOR KEUANGAN DENGAN METODE GENERAL PRICE LEVEL ACCOUNTING DAN CURRENT COST ACCOUNTING.E-Jurnal Akuntansi, [S.l.], v. 11, n. 3, p. 894-908, july 2015. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-13003. Date accessed: 28 Aug. 2025.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 11 No 3 (2015)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License