Persepsi Penyedia dan Pemakai Laporan Keuangan Terhadap Pengungkapan Biaya Riset dan Pengembangan
Data collection was carried out by a questionare survey. Respondents are financial managers from manufacturing firms and financials analysts from security houses. The method were used to test the stated hypotheses is t-test.
The result shows that:Â first, there are no significant differences in the perceptions of fiÂ¬nancial managers and financial analysts about net benefit or net cost of disclosing R & D costs. Second, there are significant differences in the perceptions of financial managers and financial analysts about magnitude of collecting and processing cost and auditing cost.
Keywords: disclosure, research and development costs, net benefit, net cost
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JURNAL AKUNTANSI DAN AUDITING INDONESIA (JAAI)
ISSN 1410-2420 (print), 2528-6528 (online)
Published by Department of Accounting, Faculty of Economics, Universitas Islam Indonesia
Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)
JAAI pada http://journal.uii.ac.id/index.php/JAAI/ terlisensi oleh Creative Commons Attribution 4.0 International License.