SAK psak 53

SEMINAR AKUNTANSI AKUNTANSI KEUANGAN IFRS 2 : PEMBAYARAN PEMBAYARAN BERBASIS SAHAM

KELOMPOK 8 : MUTIARA

1311000045

IRENE MARIA ULI

1311000180

PERBANAS INSTITUTE 2016 1

DAFTAR DAFTAR ISI I SI COVER....... COVER.............. ............. ............. .............. ............. ............. .............. .............. ............. ............. .............. ............. ............................ .......................... ....

a

DAFTAR DAFTAR ISI........ ISI.............. ............. .............. .............. ............. ............. .............. .............. ............. ............. ................... .............................. ..................

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.......... ....... ...... ....... ....... ...... ....... ....... ...... ....... ....... ....... ....... ...... ....... ....... ...... ....... ........ ......... .......... ........ ... BAB I PENDAHULUAN ......

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1.1 LAT LATAR BELAKANG.... BELAKANG.......... ............. .............. .............. ............. ............. .............. .............. ............. .................. ............

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1.2 RUMUSAN RUMUSAN MASALAH.... MASALAH.......... ............. .............. .............. ............. ............. .............. .............. ............. ............. .......

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1.3 TUJUAN TUJUAN MASALAH.... MASALAH........... .............. ............. ............. .............. .............. ............. ..................... ........................ .........

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1.4 MANFAA MANFAAT T MASALAH.... MASALAH........... ............. ............. .............. .............. ............. ............. .............. ............. .............. ........

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BAB II ANALISIS DAN PEMBAHASAN ...... .......... ....... ....... ....... ...... ....... ....... ...... ....... ....... ...... ....... ......... ......... ....

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2.1 KAJIAN KAJIAN TEORI....... TEORI............. ............. .............. .............. ............. ............. .............. ................ .............................. .....................

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2.1.1 2.1.1 PENGERT PENGERTIAN IAN PEMBA PEMBAY YARAN BERBAS BERBASIS IS SAHAM... SAHAM....... ....... ........ .......... .....

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2.1.2 RUANG LINGKUP.... LINGKUP........... .............. ............. ............. .............. .............. ............. ............. .............. ................ ........... ..

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2.1.3 2.1.3 TUJUAN TUJUAN PEMBA PEMBAYARAN BERBAS BERBASIS IS SAHAM.. SAHAM...... ........ ......... .......... .......... ......... ....

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2.2 PEMBAHASAN. PEMBAHASAN....... ............. .............. ............. ............. .............. .............. ............. ............. .............. .................. ................ .....

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2.2. .2.1TRANSAKSI

PEM PEMBAYARAN

BERBASIS

SAHAM

DISELE DISELESAI SAIKAN KAN DENGAN DENGAN INSTRU INSTRUMEN MEN EKUIT EKUITAS...... S.......... ....... ....... ....... ....... ......... ..... 2.2. .2.2TRANSAKSI

PEM PEMBAYARAN

BERBASIS

SAHAM

DISELESAIKA DISELESAIKAN N DENGAN DENGAN KAS.......... KAS................. .............. .............. ............. ............. .............. ................ ........... .. 2.2.3 2.2.3

TRAN TRANSA SAKS KSII

PEMB PEMBA AYARAN RAN

BERB BERBAS ASIS IS

SAHA SAHAM M

!a"# a"# 12 !a"# a"# 14

DENG DENGAN AN

PILIHAN PILIHAN KAS......... KAS................ .............. ............. ............. .............. ............. ............. .............. ........................... ............................. .........

15

2.2.4 PENGUNGKAP PENGUNGKAPAN AN...... ............. .............. ............. ............. .............. .............. ............. ............. ..................... ................ ..

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BAB III KESIMPULAN ....... .......... ...... ....... ....... ...... ....... ....... ....... ....... ...... ....... ........ ......... .......... .......... .......... .......... ....... ..

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3.1 KESIMPULAN. KESIMPULAN........ ............. ............. .............. ............. ............. .............. .............. ............. ............. .............. ................ ........... ..

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DAFTAR DAFTAR PUSTAKA PUSTAKA...... ............. .............. .............. ............. ............. .............. .............. ............. ............. .............. ................ .........

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2

BAB I

PENDAHULUAN

1.1 Laa! B"#a$a%&

D%"#a" &%'a()" *%+(%'*a"#"!a ,a-+a" (%/a"#a" !a"# 0)(%,/a+(a" ,%  -%+/&aaa" 0a" (a+%"a a0a"!a -%+')"aa" 0a+) "%#a+a  "%#a+a !a"# %+#a*/"# 0a,a' a"##a G2 'a(a I"0"%&)a a+/& '%,a(/(a" +%)&) %+a0a- PSAK 0a" '%,a(/(a" -%"!%&/)a" 0%"#a" &a"0a+ !a"# 0)-a(a) 0) )"%+"a&)"a, !a)/ IFRS. Sa,a &a/ *%"/( +%)&) &a"0a+ IAI !a"# *%+*%"/( a0-&) &a"0a+ )"%+"a)"a, '%"// ("%+#%"&) 0%"#a" IFRS %+&%*/ 0),a(/(a" 0%"#a" +%)&) %+a()+ !a"# 0),a(/(a" -a0a a/" 27. R%)&) -a0a a/" 27 %+&%*/ '%+/-a(a" *a#)a" 0a+) +%"8a"a a"#(a -a"a"# IAI !a)/ '%"// ("%+#%"&) 0%"#a" IFRS &%-%"/"!a -a0a a/" 212. P%+/&aaa"

&%+)"#

'%'*%+)(a"

&aa'

aa/-/"

-&) &aa'

(%-a0a

 -%#a9a)"!a %+/a'a (%-a0a 0)+%(&) 0a" %(&%(/): -%+/&aaa" &%*a#a) *%"/( 0a+) ('-%"&a&) !a"# %+(a) 0%"#a" ()"%+a 0) 'a&a 0%-a". IFRS 2 '%"%,a&(a" %"a"#  -%"#/(/+a" 0a" -%"#/"#(a-a" ('-%"&a&) *%+*a&)& &aa' 0a" '%"#a+/&(a"  /',a %+&%*/ 0)8aa &%*a#a) *%*a" &%,a'a 'a&a (%+a (a+!a9a". IFRS 2 )") '%"8a(/- )&/;)&/ '%"#%"a) Sa+% A--+%8)a)" R)#&
3

0)(%,/a+(a">0)*%+)(a" (%-a0a -%#a9a) &%*a#a) )'*a,a" (%+a %a-) /#a '%"8a(/&%'/a a())a& /(a+ '%"/(a+ &aa' aa/ -&) /"/( *a+a"# aa/-/" a&a !a"# 0)%+)'a 0a+) -)a( ,/a+>"" (aa+!a9a". Ba+a"#;*a+a"# 0)&)") %+'a&/( )"%"+)  *a+a"# a*)& -a(a) -+-%+) -a*+)( -%+a,aa" a&% a( *%+9//0 0a" a&% "" :)"a"&)a, ,a)""!a. C" 0a+) +a"&a(&) -%+/(a+a" &%*/a -&) &aa' 0%"#a" a&a )") !a)/ ')&a,"!a? &%*/a -&) &aa' 0)%+*)(a" &%*/a -%+/&aaa" &%*a#a) -%+/(a+a" /"/( '%"0a-a(a" a&a ("&/,a" (/&/&.

1.2 R'(')a% Ma)a#a*

B%+0a&a+(a" ,aa+ *%,a(a"# 0)aa& 'a(a 0a,a' 'a(a,a )") -%"/,)& a(a" '%'*aa& %"a"# +/'/&a" 'a&a,a 0a,a' IFRS 2 !a"# 0)*a#) &%*a#a) *%+)(/? 1. R/a"# L)"#(/2. T+a"&a(&) P%'*a!a+a" B%+*a&)& Saa' !a"# D)&%,%&a)(a" 0%"#a" I"&+/'%" E(/)a& 3. T+a"&a(&) P%'*a!a+a" B%+*a&)& Saa' !a"# 0)&%,%&a)(a" 0%"#a" Ka& 4. T+a"&a(&) P%'*a!a+a" B%+*a&)& Saa' 0%"#a" P),)a" Ka& 5. P%"#/"#(a-a"

1.3 T'+'a% Ma$a#a*

Ma(a,a )") *%+//a" /"/( '%"#%a/) P%'*a!a+a" *%+*a&)& Saa' 0),a(/(a".

1.4

Ma%,aa Ma$a#a*

4

1. Ba#) -%"/,)& -%"%,))a" )") 0a-a *%+#/"a &%*a#a) *aa" +%:+%"&) aa/ a8/a"

/"/( 'a(a,a &%,a"/"!a 0a" 0)a+a-(a" 0a-a '%"a'*a 9a9a&a" 0a"  -%"#%a/a" -%"/,)&. 2. Ba#) -%"%,)) ,a)""!a &%*a#a) *aa" +%:%+%"&) *a#) -%"%,)) ,a)" 0a,a'

'%,a(/(a" -%"%,))a" &%%")& 0a" 0a-a '%"a0) &a+a"a *%,aa+ a'*aa" *a#)  *)0a"# a(a0%')( a#a+ 0a-a ,%*) '%'aa') *a#a)'a"a -%'*a!a+a" *%+*a&)& &aa' 0),a(/(a". 3. Ba#) P%+/&aaa" Ha&), -%"%,))a" )") 0) a+a-(a" 0a-a '%"a0) -%'*%,aa+a"  *a#) -%+/&aaa" 0a,a' '%,a(/(a" -%'*a!a+a" *%+*a&)& &aa'.

BAB II

5

ANALISIS DAN PEMBAHASAN

2.1 Ka+-a% T"!2.1.1 P"%&"!-a% P"(/aa!a% /"!/a)-) Sa*a(

M%"/+/ -%+*a"0)"#a" D%,)% 2$ )0a( &%-%+) IFRS @'%"#a"0/"# DASS -%"#*aa" a,%+"a): !a"# '%'/"#()"(a" /"/( '%"#/(/+ -%'*a!a+a"  *%+*a&)& %(/)a& &aa' 0%"#a" (a+!a9a" &%*%&a+ "),a) )"+)"&)( '%+%(a -a0a a"##a,  -%'*%+)a" -&) 0a" "),a) )") 0)a(/) ,a"#&/"# &%*a#a) *%*a"@ S%*/a -%'*a!a+a" *%+*a&)& &aa' a0a,a +a"&a(&) 0) 'a"a %")a& '%"%+)'a *a+a"# aa/ a&a *a)( &%*a#a) -%+)'*a"#a" /"/( )"&+/'%" %(/)a& aa/ 0%"#a" '%")'*/,(a" (%9a)*a" /"/( /',a *%+0a&a+(a" a+#a &aa' %")a& aa/ )"&+/'%" %(/)a& ,a)""!a %")a&. P%+&!a+aa" a(/"a"&) /"/( -%'*a!a+a" *%+*a&)& &aa' %+#a"/"# -a0a *a#a)'a"a +a"&a(&) a(a" 0)&%,%&a)(a" !a)/ 0%"#a" 0)(%,/a+(a""!a
/"/( a+/& 0)&%,%&a)(a" &%8a+a /"a) a&% ,a)""!a aa/ )"&+/'%" %(/)a& %")a&. T)0a( a0a -%"#%8/a,)a" /"/( IFRS &%,a)" /"/( +a"&a(&) !a"# Sa"0a+ ,a)" !a"#  *%+,a(/. Ha, )") /#a *%+,a(/ /"/( +a"&:%+ )"&+/'%" %(/)a& )"0/( %")a& aa/ %(/)a& )"&+/'%" %")a& ,a)" 0a,a' (%,'-( !a"# &a'a &%*a#a) %")a& (%-a0a  -)a( !a"# %,a 0)&%0)a(a" *a+a"# aa/ a&a (%-a0a %")a&. IFRS '%"%a-(a"  -+)"&)- -%"#/(/+a" 0a" -%+&!a+aa" (/&/& /"/( )#a %")& +a"&a(&) -%'*a!a+a"  *%+*a&)& &aa'?
0)*//(a" /"/( '%"#/(/+ "),a) '%+%(a 0a" -%")"#(aa" %+(a) %(/)a& &%8a+a )0a( ,a"#&/"# 0%"#a" '%"#a8/ -a0a "),a) 9aa+ )"&+/'%" %(/)a& !a"# 0)*%+)(a". Ya)/? A. U"/( +a"&a(&) 0%"#a" (a+!a9a" 0a" ,a)";,a)" '%'*%+)(a" &) ,a!a"a" '),a+ %")a& )") 0)-%+,/(a" /"/( '%"#/(/+ "),a) 9aa+ )"&+/'%" %(/)a& !a"# 0)*%+)(a" (a+%"a *)a&a"!a )0a( '/"#()" /"/( '%'-%+()+a(a" a0), "),a) a&a (a+!a9a" !a"# 0)%+)'a. N),a) 9aa+)"&+/'%" %(/)a& !a"# 0)*%+)(a" 0)/(/+ -a0a a"##a, -%'*%+)a". B. U"/( +a"&a(&) 0%"#a" -)a( &%,a)" (a+!a9a" <0a" '%+%(a !a"# '%'*%+)(a" ,a!a"a" &%+/-a= a0a A"##a-a" 0)*a"a *a9a "),a) 9aa+ 0a+) *a+a"# aa/ a&a !a"# 0)%+)'a 0a-a 0)%&)'a&) 0%"#a" a"0a,. Ba9a "),a) 9aa+ 0)%"/(a"  -a0a a"##a, %")a& '%'-%+,% *a+a"# aa/ 8/"%+-a+! '%'*/a ,a!a"a". Da,a' (a&/& ,a"#(a )(a a"##a-a" %+&%*/ 0)*a"a +a"&a(&) 0)/(/+ 0%"#a" '%"#a8/ -a0a "),a) 9aa+  )"&+/'%" %(/)a& !a"# 0)*%+)(a" 0)%"/(a" -a0a a"##a, %")a& '%'-%+,% *a+a"# aa/ -)a( -%')"a' '%'*/a ,a!a"a". C. U"/( *a+a"# aa/ a&a !a"# 0)/(/+ 0%"#a" '%"#a8/ -a0a "),a) 9aa+  )"&+/'%" %(/)a& !a"# 0)*%+)(a" IFRS '%"%a-(a" *a9a ("0)&) %&)"# <('-%"&a&)= &%,a)" ("0)&) -a&a+ )0a( 0)-%+)/"#(a" &aa '%'-%+()+a(a" "),a) 9aa+ &aa' aa/ -&) -a0a a"##a, -%"#/(/+a" !a"# +%,%a" <&%-%+) !a"# 0)%"/(a" 0) aa&=. S%*a,)("!a ("0)&) %&)"# 0)-%+)/"#(a" 0%"#a" '%"!%&/a)(a" /',a )"&+/'%" %(/)a& %+'a&/( 0a,a' -%"#/(/+a" /',a +a"&a(&) &%)"##a a()+"!a  /',a !a"# 0)a(/) /"/( *a+a"# aa/ a&a0)%+)'a &%*a#a) )'*a,a" aa& )"&+/'%" 8

%(/)a& !a"# 0)*%+)(a" 0)0a&a+(a" -a0a /',a )"&+/'%" %(/)a& !a"# a()+"!a 0)('-%"&a&)(a". O,% (a+%"a )/&%8a+a (/'/,a): )0a( a0a /',a !a"# 0)a(/) /"/( *a+a"# aa/ a&a !a"# 0)%+)'a)(a )"&+/'%" %(/)a& !a"# 0)*%+)(a" ,a(/(a" )0a(0)('-%"&a&)(a" (a+%"a (%#a#a,a" /"/( '%'%"/) ("0)&) %&)"# <&%,a)" ("0)&) -a&a+=. D. IFRS '%'*//(a" "),a) 9aa+ )"&+/'%" %(/)a& !a"# 0)*%+)(a" a+/&  *%+0a&a+(a" a+#a -a&a+ )(a %+&%0)a 0a" /"/( '%'-%+)/"#(a" &!a+a 0a" ("0)&) 0) 'a"a '%+%(a )"&+/'%" %(/)a& !a"# 0)*%+)(a". Da,a' )0a( a0a"!a a+#a  -a&a+ "),a) 9aa+ 0)-%+()+a(a" 0%"#a" '%"##/"a(a" %(")( -%"),a)a" /"/(  '%'-%+()+a(a" *%+a-a a+#a 0a+) )"&+/'%" %(/)a& a(a" '%"a0) -a0a a"##a,  -%"#/(/+a" 0a,a' +a"&a(&) ,%"#a" -a"a"# a"a+a *%+-%"#%a/a" -)a( *%+&%0)a. E. IFRS /#a '%"%a-(a" -%+&!a+aa" )(a &!a+a 0a" ("0)&) 0a+) &%*/a  -),)a" aa/ &aa' -%'*%+)a" !a"# 0)'0):)(a&) <')&a,"!a &%*/a -&) +%-+)8%0= aa/  )(a -%'*%+)a" %+&%*/ 0)*aa,(a" -%'*%,)a" (%'*a,) aa/ 0)#a") 0%"#a"  -%'*%+)a" %(/)a& )"&+/'%" ,a)". M)&a,"!a %+,%-a& 0a+) '0):)(a&) -%'*aa,a" aa/ -%"!%,%&a)a" -%'*%+)a" %(/)a& )"&+/'%" /"/( (a+!a9a" IFRS *)a&a"!a '%'*//(a" %")a& 0)a(/) &%*a#a) ')")'/' ,a!a"a" !a"# 0)%+)'a 0)/(/+ -a0a "),a) 9aa+ a"##a, -%'*%+)a" )"&+/'%" %(/)a& !a"# 0)*%+)(a". U"/( +a"&a(&) -%'*a!a+a" *%+*a&)& &aa' (a& 0)&%,%&a)(a" IFRS '%"&!a+a(a" %")a& /"/( '%"#/(/+ *a+a"# aa/ a&a 0)-%+,% 0a" (%9a)*a" !a"# )'*/, -a0a "),a) 9aa+ (%9a)*a". Sa'-a) (%9a)*a" 0),/"a&) %")a& 0)a+/&(a" /"/( '%"#/(/+ (%'*a,) "),a) 9aa+ (%9a)*a" -a0a &%)a- a"##a, -%,a-+a" 0a"  -a0a a"##a, -%"!%,%&a)a" 0%"#a" -%+/*aa" "),a) 0)a(/) 0a,a' ,a-+a" ,a*a +/#) 9

 -%+)0% *%+a,a". U"/( +a"&a(&) -%'*a!a+a" *%+*a&)& &aa' 0) 'a"a a, -%" #a/+a" '%"!%0)a(a" &a,a &a/ %")a& aa/ -%'a&( *a+a"# aa/ a&a 0%"#a" -),)a" a-a(a %")a& '%"#%"0a- +a"&a(&) /"a) aa/ 0%"#a" '%"%+*)(a" )"&+/'%" %(/)a& %")a& 0)a+/&(a" /"/( '%'-%+)/"#(a" +a"&a(&) )/ aa/ ('-"%" +a"&a(&) )/ &%*a#a) +a"&a(&) -%'*a!a+a" *%+*a&)& &aa' (a& 0)&%,%&a)(a" )(a 0a" &%a/ )/ %")a& %,a 0)(%,/a+(a" (%9a)*a" /"/( '%"%a- 0) (a&
2.1.2

R'a%& L-%&$'

K"&%- -%'*a!a+a" *%+*a&)& &aa' !a"# ,%*) ,/a& 0a+) -&) &aa' (a+!a9a". IFRS 2 '%,)-/) -%"%+*)a" &aa' aa/ a( /"/( &aa' 0%"#a" )'*a,a"  a&a 0a" *a+a"#. C" )%' !a"# %+'a&/( 0a,a' +/a"# ,)"#(/- IFRS 2 a0a,a a(   *%+*a#) -%"#a+#aa" +%"8a"a -%'*%,)a" &aa' (a+!a9a" +%"8a"a (%-%'),)(a" &aa' ,% (a+!a9a" +%"8a"a -&) &aa' 0a" +%"8a"a 0) 'a"a -%"%+*)a" &aa'
10

 -%'*a!a+a" *%+*a&)& &aa' !a"# %+(a) 0%"#a" a(/)&)&) 0a+) +a"#;+a"# !a"# %+(a) 0%"#a" a&a (a+!a9a" %+/&. 2. K%0/a IFRS 2 )0a( '%'*aa& -%'*a!a+a" *%+*a&)& &aa' 0a,a' ,)"#(/ -a+a#+a: ;1 0a+) IAS 32 I"&+/'%" K%/a"#a"? P%"!a)a" aa/ -a+a#+a: 5;7 0a+) IAS 3$ I"&+/'%" K%/a"#a"? P%"#a(/a" 0a" P%"#/(/+a". O,% (a+%"a )/ IAS 32 0a" IAS 3$ a+/& 0)%+a-(a" /"/( ("+a( 0%+)a): *%+*a&)& ('0)a& !a"# 0a-a 0)&%,%&a)(a" 0a,a' &aa' aa/ a( /"/( &aa'. IFRS 2 )0a( *%+,a(/ /"/( *%+*a#) *%+*a&)& +a"&a(&) -%'*a!a+a" &%,a)" /"/( a(/)&)&) *a+a"# 0a"  a&a. O,% (a+%"a 0))0%" &aa' -%'*%,)a" &aa' +%a&/+! 0a" -%"%+*)a" &aa' a'*aa" 0) ,/a+ +/a"# ,)"#(/-.

2.1.3

T'+'a% P"(/aa!a% /"!/a)-) Sa*a(

T//a" 0a+) P%'*a!a+a" *%+*a&)& Saa' )") a0a,a /"/( '%"#a/+ -%,a-+a" (%/a"#a" %")a& !a"# '%,a(/(a" +a"&a(&) -%'*a!a+a" *%+*a&)& &aa'. S%8a+a (/&/& P%+"!aaa" )") '%'-%+&!a+a(a" %")a& /"/( '%"!a)(a" 0a,a' ,a-+a" ,a*a +/#) 0a" ,a-+a" -&)&) (%/a"#a" 0a'-a( +a"&a(&) -%'*a!a+a" *%+*a&)& &aa' %+'a&/( *)a!a !a"# *%+/*/"#a" 0%"#a" +a"&a(&) -%'*%+)a" -&) &aa' (%-a0a (a+!a9a".

11

2.2

P"(/a*a)a%

2.2.1

T!a%)a$)- P"(/aa!a% B"!/a)-) Sa*a( a%& D-)"#")a-$a% "%&a%

I%)!'("% E$'-a)

U"/( +a"&a(&) -%'*a!a+a" *%+*a&)& &aa' !a"# 0)&%,%&a)(a" 0%"#a" )"&+/'%" %(/)a& %")a& '%"#/(/+ *a+a"# aa/ a&a !a"# 0)%+)'a 0a" (%"a)(a" %+(a) 0) %(/)a& &%8a+a ,a"#&/"# 0%"#a" '%"#a8/ -a0a "),a) 9aa+ *a+a"# aa/ a&a !a"# 0)%+)'a (%8/a,) )(a "),a) 9aa+ %+&%*/ )0a( 0a-a 0)%&)'a&) &%8a+a a"0a,. J)(a %")a& )0a( 0a-a '%"#%&)'a&) "),a) 9aa+ *a+a"# aa/ a&a !a"# 0)%+)'a &%8a+a a"0a, 'a(a %")a& a+/& '%"#/(/+ "),a) *a+a"# 0a" a&a %+&%*/ 0a" (%"a)(a" %+(a) 0) %(/)a& &%8a+a )0a( ,a"#&/"# 0%"#a" '%"#a8/ -a0a "),a) 9aa+  )"&+/'%" %(/)a& !a"# 0)*%+)(a". Da,a' a, )0a( a0a */() !a"# '%"/"/((a" (%a0aa" a-) &%*a,)("!a %")a& a+/&

'%"#a&/'&)(a"

*a9a

a&a

!a"#

0)*%+)(a"

-)a(

,a9a"

+a"&a(&)

0)-%+)/"#(a" &%*a#a) )'*a,a" aa& )"&+/'%" %(/)a& %,a 0)%+)'a. Da,a' (a&/& )") -a0a a"##a, -%'*%+)a" %")a& a+/& '%"#a(/) a&a !a"# 0)%+)'a &%8a+a -%"/ &%*%&a+ (%"a)(a" %(/)a& %+(a). U"/( +a"&a(&) !a"# 0)/(/+ 0%"#a" '%"#a8/ -a0a "),a) 9aa+ )"&+/'%" %(/)a& !a"# 0)*%+)(a" %")a& a+/& '%"#/(/+ "),a) 9aa+ )"&+/'%" %(/)a& !a"# 0)*%+)(a" -a0a a"##a, -%"#/(/+a" *%+0a&a+(a" a+#a -a&a+ )(a %+&%0)a 0%"#a" '%'-%+)'*a"#(a" &!a+a 0a" (%%"/a" -%'*%+)a" )"&+/'%" %(/)a&. P%'*%+)a" )"&+/'%" %(/)a& 0%"#a" ("0)&) %&)"# ()"%+a -a&a+ %")a& a+/& '%"#a(/) *a+a"# aa/ a&a !a"# 0)%+)'a 0a+) -)a( ,a9a" +a"&a(&) !a"# %,a 12

'%'%"/) &%,/+/ ("0)&) %&)"# ,a)""!a <')&a,"!a a&a !a"# 0)%+)'a 0a+) (a+!a9a" !a"# %a- *%(%+a &%,a'a 'a&a (%+a %+%"/= a"-a '%'-%+a)(a" a-a(a ("0)&) %&)"# ()"%+a -a&a+ %+&%*/ %+-%"/). U"/( -%'*%+)a" )"&+/'%" %(/)a& 0%"#a" ("0)&) "";%&)"# %")a& a+/& '%"#a(/) *a+a"# aa/ a&a !a"# 0)%+)'a 0a+) -)a( ,a9a" +a"&a(&) !a"# %,a '%'%"/) &%,/+/ ("0)&) %&)"# !a"# */(a" ("0)&) %&)"# ()"%+a -a&a+  <')&a,"!a a&a !a"# 0)%+)'a 0a+) (a+!a9a" !a"# %a- *%(%+a &%,a'a 'a&a (%+a %+%"/= a"-a '%'-%+a)(a" a-a(a ("0)&) "";%&)"# %+&%*/ %,a %+-%"/). U"/( -&) 0%"#a" :)/+ -%"a'*aa" (%'*a,) :)/+ %+&%*/ &%a+/&"!a )0a(  0)-%+)'*a"#(a" (%)(a '%"#%&)'a&) "),a) 9aa+ -&) !a"# 0)*%+)(a" -a0a a"##a,  -%"#/(/+a". S%*a,)("!a -&) -%"a'*aa" (%'*a,) a+/& 0))/"# &%*a#a) -%'*%+)a" -&) *a+/ )(a 0a" -a0a &aa -&) -%"a'*aa" (%'*a,) &%,a"/"!a 0)*%+)(a". S%%,a '%"#a(/) *a+a"# aa/ a&a !a"# 0)%+)'a &%&/a) 0%"#a" -a+a#+a: 0a" (%"a)(a" %(/)a& %+(a) %")a& )0a( *,% '%'*/a -%"!%&/a)a" %+a0a- a, %(/)a& &%%,a a"##a, %&)"#. S%*a#a) 8" %")a& )0a( *,% '%'*a,)( /',a !a"# 0)a(/) /"/( a&a !a"# 0)%+)'a 0a+) (a+!a9a" )(a )"&+/'%" %(/)a& !a"# %&%0 (%'/0)a" '%"a0) a"#/&  aa/ 0a,a' a, -&) &aa' -&) %+&%*/ )0a(  0)%(&%(/&). Da,a' (a&/& !a"# a+a"# %+a0) %")a& '/"#()" )0a( 0a-a '%"#%&)'a&) "),a) 9aa+ )"&+/'%" %(/)a& !a"# 0)*%+)(a" &%8a+a a"0a, -a0a a"##a, -%"#/(/+a" &%&/a) 0%"#a" (%%"/a". E")a& '/"#()" '%'0):)(a&) &!a+a 0a" (%%"/a" -%'*%+)a" )"&+/'%" %(/)a&. S%*a#a) 8" %")a& 0a-a '%"#/+a"#) a+#a %(&%(/&) -&) !a"# 0)*%+)(a" 13

(%-a0a (a+!a9a"
2.2.2

T!a%)a$)- P"(/aa!a% B"!/a)-) Sa*a( a%& -)"#")a-$a% "%&a% Ka)

U"/( +a"&a(&) -%'*a!a+a" *%+*a&)& &aa' !a"# 0)&%,%&a)(a" 0%"#a" (a& %")a& a+/& '%"#/(/+ *a+a"# aa/ a&a !a"# 0)-%+,% 0a" ,)a*),)a& !a"# )'*/, &%*%&a+ "),a) 9aa+ ,)a*),)a&. Sa'-a) 0%"#a" ,)a*),)a& %+&%*/ 0)&%,%&a)(a" %")a& a+/& '%"#/(/+ (%'*a,) "),a) 9aa+ ,)a*),)a& -a0a &%)a- a()+ -%+)0% -%,a-+a" 0a"  -a0a a"##a, -%"!%,%&a)a" 0)'a"a &%)a- -%+/*aa" "),a) 9aa+ 0)a(/) 0a,a' ,a-+a" ,a*a +/#) -a0a -%+)0% %+&%*/. S%*a#a) 8" %")a& '/"#()" '%'*%+)(a" (a+!a9a" a( aa& (%"a)(a" a+#a &aa' &%*a#a) *a#)a" 0a+) -a(% +%'/"%+a&) 0)'a"a (a+!a9a" a(a" '%'-%+,% a( /"/( '%"%+)'a -%'*a!a+a" (a& 0) 'a&a 0%-a" <0a" */(a""!a )"&+/'%" %(/)a&= *%+0a&a+(a" (%"a)(a" a+#a &aa' %")a& 0a+) )"#(a %+%"/ &%,a'a -%+)0% 9a(/ %+%"/. Aa/ %")a& '/"#()" '%'*%+)(a" (%-a0a (a+!a9a" a( /"/( '%"%+)'a -%'*a!a+a" (a& 0) 'a&a 0%-a" *%+/-a a( aa& &aa' <%+'a&/(  &aa' !a"# a(a" 0)%+*)(a" (a+%"a a0a"!a %(&%(/&) -&) &aa'= !a"# 0a-a 0)%*/&

14

 *a)( (a+%"a 0)9a)*(a" <')&a,"!a (a+%"a -%"#%")a" ("+a( (%+a= aa/ aa& -),)a" (a+!a9a".

2.2.3

T!a%)a$)- P"(/aa!a% B"!/a)-) Sa*a( "%&a% P-#-*a% Ka)

U"/(

+a"&a(&)

-%'*a!a+a"

*%+*a&)&

&aa'

0)'a"a

-%+&!a+aa"

 -%"#a/+a""!a '%'*%+)(a" -),)a" (%-a0a %")a& aa/ -)a( ,a9a" +a"&a(&) /"/(  '%"!%,%&a)(a" +a"&a(&) a-a(a a(a" 0)&%,%&a)(a" 0%"#a" (a&
T+a"&a(&) P%'*a!a+a" B%+*a&)& Saa' 0%"#a" P%+&!a+aa" P%"#a/+a" !a"# M%'*%+)(a" P),)a" P%"!%,%&a)a" (%-a0a P)a( La9a" J)(a %")a& '%'*%+)(a" a( (%-a0a -)a( ,a9a" /"/( '%'),) +a"&a(&) -%'*a!a+a" *%+*a&)& &aa' a(a" 0)&%,%&a)(a" 0%"#a" (a& aa/ 0%"#a" '%"%+*)(a" )"&+/'%" %(/)a& 'a(a %")a& %,a '%'*%+)(a" )"&+/'%" (%/a"#a" 'a%'/( !a"# '%,)-/) ('-"%" /a"# 0a" ('-"%" %(/)a&. U"/( +a"&a(&) 0%"#a" -)a( &%,a)" (a+!a9a" !a"# "),a) 9aa+ *a+a"# aa/ a&a !a"# 0)%+)'a 0)/(/+ &%8a+a ,a"#&/"# %")a& '%"#/(/+ ('-"%" %(/)a& 0a" )"&+/'%" (%/a"#a" 'a%'/( 

15

&%*%&a+ -%+*%0aa" a"a+a "),a) 9aa+ *a+a"# aa/ a&a !a"# 0)%+)'a 0a" "),a) 9aa+ ('-"%" /a"# -a0a a"##a, *a+a"# aa/ a&a 0)%+)'a.

 *

T+a"&a(&) P%'*a!a+a" B%+*a&)& Saa' 0%"#a" P%+&!a+aa" P%"#a/+a" !a"# M%'*%+)(a" P),)a" P%"!%,%&a)a" (%-a0a E")a&. U"/( +a"&a(&) -%'*a!a+a"  *%+*a&)& &aa' !a"# -%+&!a+aa" -%"#a/+a""!a '%'*%+)(a" %")a& -),)a" a(a" 0)&%,%&a)(a" 0%"#a" (a& aa/ 0%"#a" '%"%+*)(a" )"&+/'%" %(/)a& %")a& '%"%"/(a" a-a(a %")a& '%'),)() (%9a)*a" ()") /"/( '%"!%,%&a)(a" 0%"#a" (a& 0a" '%"8aa +a"&a(&) -%'*a!a+a" *%+*a&)& &aa' &%8a+a %-a. E")a& '%'),)() (%9a)*a" ()") /"/( '%"!%,%&a)(a" 0%"#a" (a& )(a -),)a"  -%"!%,%&a)a" 0%"#a" )"&+/'%" %(/)a& )0a( '%'),)() &/*a"&) ('%+&)a, aa/ %")a& '%'),)() -+a()( 'a&a ,a,/ aa/ (%*)a(a" %+/,)& '%"#%"a) -%"!%,%&a)a" 0%"#a" (a& aa/ &%8a+a /'/' '%"!%,%&a)(a" 0%"#a" )(a -)a( ,a9a" '%')"a  -%"!%,%&a)a" 0%"#a" (a&.

2.2.4

P"%&'%&$aa%

Da,a' a, +a"&a(&) -%'*a!a+a" *%+*a&)& &aa' )") IFRS '%"#a+/&(a" &%*/a -%"%,a&a" 0a" -%"#/"#(a-a" !a"# ('-+%%"&): 0a" ,%"#(a- '%"#%"a) +a"&a(&) -%'*a!a+a" *%+*a&)& &aa' %+&%*/ *a)( '%"!a"#(/ &):a 0a" ,)"#(/ -%+a")a""!a "),a) 9aa+ 0a+) *a+a"# aa/-/" a&a !a"# 0)%+)'a "),a) 0a+) )"&+/'%" %(/)a& !a"# 0)*%+)(a" &a'-a) (%-a0a 0a'-a( 0a+) +a"&a(&) -%'*a!a+a" *%+*a&)&

16

&aa' %+&%*/ %+a0a- ,a*a 0a" +/#) -%+/&aaa">%")a& 0a,a' &/a/ -%+)0% 0a"  -&)&)

(%/a"#a""!a.

Na'/"

0%')a"

%+0a-a

3

(a%#+)

-%")"#

0a,a'

 -%"#/"#(a-a" +a"&a(&) -%'*a!a+a" *%+*a&)& &aa' !a"# a+/& 0)-%"/) ,% %")a&>-%+/&aaa" !a)/? 1. P%"#/"#(a-a" %"a"# &):a 0a" (%%"/a" 0a+) -%+a")a" -%'*a!a+a"

*%+*a&)&

&aa' !a"# %+a0) &%,a'a -%+)0% -%,a-+a". P%"#/"#(a-a" )") &%)0a("!a *%+)&)? a. P%"%,a&a" %"a"# %")&>)-% 0a+) +%"8a"a -%'*a!a+a" *%+*a&)& (a& %+'a&/(  (%%"/a" 0a" -%+&!a+aa" 0a+) +%"8a"a %+&%*/ ("0)&) %&)"# 0a" '%0%

 *.

 -%'*a!a+a" <(a& aa/ %(/)a&= J/',a 0a+) -&) !a"# /&a"0)"# 0) a9a, 0a" a()+ a/" 0a" /',a 0a+) -&) !a"# 0)(%,/a+(a" a"#/& 0)%(&%(/&) 0a" (a0a,/a+&a &%,a'a a/" >

8. 0.

 -%+)0% -%,a-+a" Raa;+aa %+)'*a"# 0a+) a+#a &aa' -a0a a"##a, %(&%(/&). U"/( -&) &aa' !a"# /&a"0)"# 0) a()+ -%+)0% -%,a-+a" a+a( a"a+a

a+#a &%9a(/ %(&%(/&) 0%"#a" +aa;+aa %+)'*a"# '%"!)&a(a" /'/+ (" +a(  2. I":+'a&) '%"#%"a) *a#a)'a"a "),a) *a+a"# aa/ a&a !a"# 0)%+)'a aa/ "),a) 0a+) Ha+#a -&) 0)%"/(a". P%"#/"#(a-a" &%-%+) )") a+/& *%+)&)(a" -%"%,a&a" 0a+  '0%, O-)" P+)8)"# !a"# 0)#/"a(a". 3. P%"#/"#(a-a" !a"# 8/(/- '%"#%"a) 0a'-a( 0a+) +a"&a(&) -%'*a!a+a" *%+*a&)& &aa' !a"# 0),a(/(a" %+a0a- ,a*a +/#) -%+/&aaa" 0a,a' -%+)0% -%,a-+a".

BAB III

17

KESIMPULAN 3.1

K")-('#a%

E")a& '%"!a)(a" )":+'a&) !a"# '%'/"#()"(a" -%"##/"a ,a-+a" (%/a"#a" /"/( '%'aa') 0a'-a( +a"&a(&) -%'*a!a+a" *%+*a&)& &aa' %+a0a,a*a +/#) %")a& &%,a'a -%+)0% 0a" %+a0a- -&)&) (%/a"#a""!a %+'a&/( *)a!a !%"# *%+/*/"#a" 0%"#a" +a"&a(&) -%'*%+)a" -&) &aa' (%-a0a (a+!a9a". T+a"&a(&) *%+*a&)& &aa' 0)*a#) '%"a0) 3 !a)/ 0%"#a" )"&+/'%" %(/)a& 0%"#a" (a& 0a" 0%"#a" -),)a" (a& aa/ %(/)a&. P%'*a!a+a" *%+*a&)& &aa' !a"# 0)&%,%&a)(a" 0%"#a" %(/)a& %")a& a+/& ,a"#&/"# '%"#/(/+ *a+a"# aa/ a&a !a"# 0)%+)'a -a0a "),a) 9aa+ -a0a &aa *a+a"# aa/ a&a %+&%*/ 0)%+)'a (%8/a,) *),a "),a) 9aa+ )0a( 0a-a 0)%&)'a&) &%8a+a a"0a,. U"/( +a"&a(&) -%'*a!a+a" *%+*a&)& &aa' !a"# 0)&%,%&a)(a" 0%"#a" (a& %")a& a+/& '%"#/(/+ *a+a"# aa/ a&a !a"# 0)%+)'a 0a" (%9a)*a" !a"# %+a0)  -a0a "),a) 9aa+ (%9a)*a". H)"##a (%9a)*a" %+&%*/ 0)&%,%&a)(a" %")a& a+/& '%"#/(/+ (%'*a,) "),a) 9aa+ 0a+) (%9a)*a" 0) &%)a- a"##a, -%,a-+a" 0a" -a0a a"##a, -%"!%,%&a)a" 0%"#a" -%+/*aa" "),a) 9aa+ !a"# 0)a(/) 0a,a' -%+)0% ,a*a +/#) *%+a,a". T+a"&a(&) -%'*a!a+a" *%+*a&)& &aa' 0)'a"a &!a+a 0a+) -%"#a/+a" '%"!%0)a(a" -),)a" a-a(a %")a& 'a/ '%"!%,%&a)(a" +a"&a(&) '%,a,/) (a&
18

&%a/ %")a& %,a '%'*/a (%9a)*a" /"/( 0)&%,%&a)(a" 0%"#a" (a& aa/ a&% ,a)""!a aa/ &%*a#a) -%"!%,%&a)a" '%,a,/) -%"%+*)a" &aa' &%a/ )0a( a0a (%9a)*a" !a"# %+a0).

DAFTAR PUSTAKA

19

D%,)%. 2$. Global Risk Management Survey: Sixth Edition Risk Management in The Spotlight . 999.0%,)%.8' <2 F%*. 215=.

I(aa" A(/"a" I"0"%&)a. 214. Standar Akuntansi Keuangan Edisi Revisi 1 anuari !"1#: $ernyataan Standar Akuntansi Keuangan #% mengenai $embayaran &erbasis Saham' Ja(a+a.

I(aa" A(/"a" I"0"%&)a 212. Standar Akuntansi Keuangan' $SAK' (etakan  Keempat) &uku Satu Ja(a+a?P%"%+*) Sa,%'*a E'-a Ja(a+a.

K)%& D. E. %!#a"0 J. J.  a+:)%,0 T. D <211=. *ntermediate A++ounting ,olume 1 *-RS Edition. U")%0 Sa%& : A'%+)8a ? ),%!.

20