Analisis pendekatan nilai wajar dan nilai historis dalam mengukur aset biologis perusahaan perkebunan di Indonesia, Singapura, dan Malaysia

Koesnyawati, Kintan Kamilah and Syurmita (2023) Analisis pendekatan nilai wajar dan nilai historis dalam mengukur aset biologis perusahaan perkebunan di Indonesia, Singapura, dan Malaysia. Transformasi: Jurnal Ekonomi, Manajemen, dan Akuntansi, 7 (1). pp. 41-59. ISSN 1907-3429

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Abstract

This study aims to analyze differences in fair value and historical value in measuring in biological assets in plantation companies. The factors tested in the study were Total Asset Value, Return on Assets (ROA), and Income Smoothing Index (ISI). The population used in the study were plantation companies listed on Indonesia Stock Exchange, Singapore Stock Exchange, and Malaysia Stock Exchange for the 2019 period. The data used is quantitative secondary data from the financial statements of plantation companies for the period 2019. This study uses purposive sampling method in sampling, and obtained a total of 60 samples. The analytical method, namely using the Mann Whitney Test. Based on the analysis that has been carried out, the results obtained snow that there are significant differences in the total asset value among the plantation company groups that apply the fair value and historical value approaches. There is a significant difference in the profitability ration of Return on Assets (ROA) between the plantation company groups that apply the fair value and historical value approaches. However, there is no significant difference in the Income Smoothing Index (ISI) between the plantation company groups that apply the fair value and historical value approaches.

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