PERBEDAAN PERLAKUAN AKUNTANSI ATAS PENGELUARAN PENELITIAN DAN PENGEMBANGAN TERHADAP KINERJA PERUSAHAAN
Abstract: Research and
development is one of the company operation which has future benefit for
company itself. Indeed, the cost for this research and development is in great
number. It must be realized that company has to survive in this bussiness
activities. Innovation is not only for technology sector, both marketing and
production have to be innovated.
The data used in this study is a secondary data, namely go public
company's annual report in 2007 - 2011, especially listed in the Indonesia Stock Exchange
(www.idx.co.id). The sample used a total of 6 companies that reported accounts
expense research and development. Data processing method used is analyse
descriptive, normality test, homogenity test, and independent sample t test
aimed to determine the difference of an accounting method of research and
development on the performance of company. Standart that rules this policy
is Financial Accounting Standar Board
(FASB) No. 19.
The results showed that the company which applied capitalization method
had higher profitability level than full expensing method. The result of
independent sample t test significantly showed difference to Operational Profit
Margin and it reversed to Return On Assets and Sales Growth.
Keywords: An accounting method
on research and development expenditure, Operational Profit Margin, Return On
Assets, Sales Growth
Penulis: Riyan Kurniawan,
Endang Kiswara
Kode Jurnal: jpakuntansidd120523
