• News Archive
  • Simaster
  • Webmail
  • Directory
  • Crisis Center
  •  English
    • Indonesia
Universitas Gadjah Mada Universitas Gadjah Mada Universitas Gadjah Mada Universitas Gadjah Mada
  • Education
    • Doctoral dissertation
    • Inauguration of Professor
    • Graduation
  • Achievement
  • Research and Innovation
    • Research
    • Innovation
  • Campus Info
    • Cooperation
    • Seminar and Workshop
    • Student Community Service Program
    • Other
  • News Report
  • Home
  • Doctoral dissertation
  • Faculty of Economics and Business New Doctorate

Faculty of Economics and Business New Doctorate

  • 17 December 2015, 10:25 WIB
  • By: Marwati
  • 2436
Doktor Harjanti

The development of Capital Market implicates the shift of goal focus of information provision from stewardship-roles to informational-roles. This change is consistent with regulation trend of implementation of fair value on asset and liability measurement.
 
“The implementation of fair value as an implication of adoption of International Finance Report Standard impact the measurement and presentment of profit number," Harjanti Widiastuti said in her open doctorate defense at Faculty of Economics and Business UGM, Tuesday (12/15).

On that occassion Harjanti defending her dissertation titled Relevansi-nilai Laba kos Historis dan Laba nilai Wajar Untuk Keputusan Investasi, Kredit, dan kompensasi Manajemen: Pengujian Kebermanfaatan Valuasi dan Stewardship.

This research tested the use of KH profit and NW profit for valuation and stewardship, and the relation of profit role on valuation and stewardship. According to Harjanti, based on different needs, NW profit is seen as more useful for valuation, capital valuation as well as credit valuation, while KH profit is seen as more useful for stewardship.

"This research also tested the relations between profit role on valuation with profit role on compensation decision," she added.
Some of important information are profit information, KH profit as well as net profit, and NW profit has investment relevance, credit value relevance and compensation relevance. KH profit, net profit and NW profit are used by investors, creditors and remuneration boards to make investment decision, credit and valuation.

Besides, there is no difference in value relevance of KH profit information, net profit and NW profit, in valuation and stewardship as well. (Adelily)

 

Related News

  • Jazz Enlivened Faculty of Economics & Business Alumni Gathering Night

    Wednesday,29 September 2010 - 8:14
  • UGM – University of California Berkeley Establish Collaboration

    Thursday,22 October 2015 - 11:09
  • Faculty of Economics and Business New Doctorate

    Thursday,17 December 2015 - 10:25
  • CEO Confidence Influences Company Investment

    Wednesday,22 June 2016 - 14:00
  • Earning Doctorate After Assessing Information-Seeking Behavior of Tax Consultants

    Tuesday,09 October 2018 - 15:39

News Releases

  • 18,964 UGM Students Receive Scholarships, Director of Student Affairs Says 20 January 2023
    Universitas Gadjah Mada (UGM) annually allocates hundreds
    Salma
  • Prof. Budi Setiadi Daryono Recounts Origin of His Apple Melon Cultivar 'Hikapel' 16 January 2023
    In 2012, a team of researchers from the UGM Facult
    Salma
  • UGM Graduate Fajar Kelana Named Top 20 International James Dyson Award Winner 13 January 2023
    Fajar Sidik Abdullah Kelana, an alumnus of UGM and
    Salma
  • Chemical Eng. Students Win International Youth Ideas Competition 05 January 2023
    UGM Chemical Engineering students Andhirta Rukmarata Chani
    Salma
  • UGM Secures IDR 67 Billion From 2022 Kedaireka Matching Fund, Most Among Other Universities 30 December 2022
    Universitas Gadjah Mada (UGM) has topped the list of unive
    Salma

Event

No latest event at this time

Universitas Gadjah Mada
UNIVERSITAS GADJAH MADA
Bulaksumur Yogyakarta 55281
   info@ugm.ac.id
   +62 (274) 588688
   +62 (274) 565223
   +62 811 2869 988

PARTNERSHIP

  • Alumni
  • International Affairs

ABOUT UGM

  • Rector's Welcome
  • History
  • Vission and Mission
  • The Board of Executive
  • Management

VISIT UGM

  • Campus Map
  • Event

REGISTRATION

  • Undergraduate
  • Graduate
  • Vocational School
  • Professional Program
  • International Program

© 2023 Universitas Gadjah Mada

PRIVACY POLICYCONTACT