Persepsi Penyedia dan Pemakai Laporan Keuangan Terhadap Pengungkapan Biaya Riset dan Pengembangan

Nur Sayidah ()

Jurnal Akuntansi dan Auditing Indonesia, 2004, vol. 8, issue 1

Abstract: The main purpose of this study is to examine the cost and benefit on disclosures of the research and development (R&D) costs by comparing the perceptions of financial managers (prepares of financial statement) and financial analysts (users of financial statement). Stated hypotheses to examine were: first, differences of the perceived net cost or net benefit of disclos¬ing research and development expenditures both mandatory disclosures or voluntary disclosures. Second, perceptions’ differences on the magnitude of costs/disadvantages which constrain R & D costs disclosures.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: first, there are no significant differences in the perceptions of fi¬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

Date: 2004
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Persistent link: https://EconPapers.repec.org/RePEc:uii:jaaife:v:8:y:2004:i:1:id:834

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