PENTINGNYA KELENGKAPAN PENGUNGKAPAN DALAM LAPORAN KEUANGAN 475 67

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DOI:

https://doi.org/10.26623/slsi.v9i1.1972

Abstract

Dalam pencapaian efisiensi dan sarana akuntanbilitas publik, pengungkapan laporan keuangan menjadi faktor yang signifikan. Hal ini disebabkan informasi yang disajikan dalam laporan keuangan akan dapat dipahami dan tidak menimbulkan salah interpretasi hanya jika laporan keuangan dilengkapi dengan pengungkapan yang memadai. Pengungkapan laporan keuangan dapat dilakukan dalam bentuk penjelasan mengenai kebijakan akuntansi yang ditempuh, kontijensi, metode persediaan, jumlah saham yang beredar dan ukuran alternatif, misalnya untuk pos-pos yang dicatat berdasarkan historical  cost (Ainun dan Fuad, 2000:70).

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Vol. 9 No. 1 (2010)

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Articles

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How to Cite

Ika S, A. (2020). PENTINGNYA KELENGKAPAN PENGUNGKAPAN DALAM LAPORAN KEUANGAN. Solusi, 9(1). https://doi.org/10.26623/slsi.v9i1.1972