Pengaruh Penyajian Akuntansi untuk Lease Renewal Option Bagi Keputusan Pemberian Pinjaman oleh Lenders

Pramesti, Wahyu (2012) Pengaruh Penyajian Akuntansi untuk Lease Renewal Option Bagi Keputusan Pemberian Pinjaman oleh Lenders. Jurnal thesis, STIE YKPN.

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The aim of this study is to obtain em¬pi¬ri¬cal evi-dence regarding the presentational ef¬fect on ac-coun¬¬¬ting of lease renewal op¬tion for lending de¬ci-sion of lenders. Accounting standard requires to dis¬¬close optional lease period when it does not ful-fill the criterion of the exercise of renewal op¬tion is reasonably assured. Proposed accounting stan¬-dard requires to capitalized leases in excess of one year on lessee’s balance sheet, including op¬tional renewal period. This proposed accounting stan¬-dard potentially causes an informational pro-blems for u¬ser of accounting information on ar¬ri-ving de¬ci¬sion making. It is proposed by earlier re-searcher to dis¬aggregate the ca¬pi¬talized optional re¬newal pe¬¬ri¬od from fixed term lease in order to mi¬tigate the im¬pact of proposed accounting stan-dard. By using experimental design, 43 par¬ti¬ci-pants engage on this activity. The results of this study support the ear¬lier research showing the em-pi¬rical evi¬dence that pro¬¬posed accounting stan-dard for lease re¬newal op¬tion arising impact for len¬ders un¬wil¬lingness to lend to firm with lease re-newal op¬tion. Empirical evi¬dence also support to earlier research which dis¬¬aggre¬ga¬ting capi¬ta¬li¬zed optional renewal period from fixed term lease. Dis¬aggregation mi¬ti¬gates the im¬pact of proposed accounting stan¬dard. This stu¬dy also shows the em¬pi¬ri¬cal evidence that financial and non-fi¬nan¬ci-al factors bring different effect for len¬ding de¬ci-sion of lenders.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number PRA p 236/2012
Uncontrolled Keywords: leases, lease renewal option, optional lease period
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 31 Jul 2019 02:04
Last Modified: 31 Jul 2019 02:04

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