eprintid: 9332
rev_number: 9
eprint_status: archive
userid: 2098
dir: disk0/00/00/93/32
datestamp: 2024-09-20 03:14:24
lastmod: 2024-09-20 03:14:24
status_changed: 2024-09-20 03:14:24
type: article
metadata_visibility: show
contact_email: repository@staff.ukdw.ac.id
creators_name: , Christine Novita Dewi
creators_name: , Dielanova Wynni Yuanita
creators_name: , Marcellina Vera Puspitasari
creators_id: 0510117701
creators_id: 0504119401
creators_id: 12180289
title: PEMILIHAN METODE AKUNTANSI R&D DAN PENGHEMATAN PAJAK : STUDI EMPIRIS DI INDONESIA PADA ERA COVID-19 ERA VUCA
ispublished: pub
subjects: HF5601
divisions: fak_bisnis
full_text_status: public
keywords: accounting methods; capitalization; Contingency   Theory;Positive   Accounting Theory;research and development
abstract: This study examines the accounting method of expenditures for research and development by companies listed on the Indonesia Stock Exchange (IDX). This study uses the periode before and during the Covid-19 pandemic. This study uses Positive Accounting Theory and Contingency Theory as the basis for developing hypotheses with a sample of 168 obtained from 56 companies in Indonesia as one of the countries adopting International Financial Reporting Standards (IFRS) with a research period of 2018-2020. This study uses a regression test with research result showing that in the conditions of the Covid-19 pandemic with high uncertainty and limited information, the intensity of companies to capitalize on research and development expenditures is smaller than before the Covid-19 pandemic. This study provides an overview for companies in making decisions regarding the accounting treatment of expenditures for research and development, especially in conditions of uncertainty and limited information.
date: 2022-10-01
publication: Owner: Riset dan Jurnal Akuntansi
volume: 6
number: 4
publisher: Owner : Riset dan Jurnal Akuntansi
pagerange: 3771-3781
id_number: doi:10.33395/owner.v6i4.1149
refereed: TRUE
issn: 2548-9224
official_url: https://doi.org/10.33395/owner.v6i4.1149
funders: Marcellina.puspitasari@students.ukdw.ac.id
citation:   Christine Novita Dewi and Dielanova Wynni Yuanita and Marcellina Vera Puspitasari  (2022) PEMILIHAN METODE AKUNTANSI R&D DAN PENGHEMATAN PAJAK : STUDI EMPIRIS DI INDONESIA PADA ERA COVID-19 ERA VUCA.  Owner: Riset dan Jurnal Akuntansi, 6 (4).  pp. 3771-3781.  ISSN 2548-9224     
document_url: https://katalog.ukdw.ac.id/9332/1/Pemilihan%20Metode%20Akuntansi%20R%26D%20dan%20Penghematan%20Pajak.pdf