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"Penelitian ini bertujuan menganalisis pengaruh penggunaan akuntansi berbasis nilai wajar terhadap imbal jasa audit perusahaan yang terdaftar di Bursa Efek Indonesia, Bursa Malaysia, dan Singapore Exchange pada tahun 2010-2012. Hasil penelitian menyatakan bahwa penggunaan nilai wajar memiliki pengaruh positif yang signifikan terhadap imbal jasa audit yang diberikan kepada auditor yang artinya imbal jasa audit pada perusahaan yang menggunakan nilai wajar secara signifikan lebih tinggi dari perusahaan yang tidak menggunakan nilai wajar. Penelitian ini juga memberikan hasil bahwa tidak ada perbedaan signifikan pada imbal jasa audit antara perusahaan yang melakukan penilaian aset dengan nilai wajar oleh manajemen dan oleh external appraisal. Penelitian juga memberikan hasil perusahaan yang melakukan upward revaluation dan frekuensi perusahaan melakukan revaluasi tidak berpengaruh signifikan terhadap imbal jasa audit.

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This study aims to analyze the effect of fair value accounting on the audit fee paid by companies that listed in Indonesia, Malaysia, and Singapore stock exchange during 2010 - 2012. The result shows that the use of fair value accounting has a significant positive effect on the audit fee, which means that company who uses fair value accounting will pay higher audit fee compare to company that uses historical cost. This study also provides evidence that there is no significant difference in the audit fee between companies whose asset revaluation are conducted by the management or by external appraisal. The research also shows that upward revaluation and the frequency revaluation have no significant effect on audit fee."

"Laporan magang ini membahas mengenai audit atas portofolio investasi Reksa Dana A pada Bank Kustodian DB yang dilakukan oleh KAP XYZ untuk periode yang berakhir tanggal 31 Desember 2014. Secara lebih spesifik, laporan magang ini membahas mengenai standar akuntansi serta prosedur audit yang dilakukan atas investasi pada instrumen keuangan dari tahap perencanaan hingga penyesuaian dan rekomendasi audit. Berdasarkan hasil proses audit, diperoleh temuan yang material pada nilai wajar investasi dan keuntungan/kerugian yang diperoleh dari perubahan nilai investasi. Atas seluruh salah saji yang ditemukan, auditor mengajukan penyesuaian kepada manjemen. Seluruh penyesuaian yang diajukan auditor telah disetujui oleh manajemen. Berdasarkan analisis, standar akuntansi atas investasi Reksa Dana A yang diterapkan oleh Bank Kustodian DB telah sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) yang berlaku, yakni PSAK 50, PSAK 55, dan PSAK 60 tentang Instrumen Keuangan. Prosedur audit yang diterapkan oleh KAP XYZ atas investasi Reksa Dana A telah sesuai dengan teori dan standar audit yang berlaku.

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This internship report describes the audit process of investment portfolio of Mutual Fund A performed by KAP XYZ at Bank Custodian DB for period-ended December 31st, 2014. Furthermore, the report discusses the accounting standards and audit procedures of the accounts related to portfolio investment, analysis of the audit's result, as well as the audit adjustment.

Based on audit procedures performed, the auditor found misstatement on fair value of investment and gain or loss on investment valuation. For all the misstatements found, auditor proposed the adjustments to management. All of these adjustments to the financial statement which are proposed have already accepted by management.

Based on the analysis, the accounting standards related to the investment portfolio of Mutual Fund A at Bank Custodian DB have complied with the Indonesian Financial Accounting Standards (PSAK) 50, 55, 60. In addition, the audit procedures applied by KAP XYZ have complied with the theory and the audit standards which prevail."

"Penelitian ini merupakan studi empiris pada perusahaan perkebunan di Indonesia, Malaysia, dan Singapura, mengenai pengaruh positif nilai buku aset biologis terhadap harga saham yang menggambarkan value relevance aset biologis dalam laporan keuangan. Selain itu, penelitian ini juga membandingkan pengaruh pendekatan pengukuran nilai wajar dan nilai historis atas aset biologis berdasar value relevance-nya dalam laporan keuangan. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif tidak signifikan nilai buku aset biologis terhadap harga saham. Akan tetapi, informasi pendekatan pengukuran atas aset biologis yang berdasar hasil penelitian memiliki pengaruh terkait pengambilan keputusan investasi investor, tidak terbukti memiliki value relevance lebih tinggi untuk nilai wajar jika dibandingkan dengan nilai historis. Hal tersebut didasari pengaruh negatif signifikan yang berarti, semakin tinggi nilai buku aset biologis dengan pendekatan pengukuran nilai wajar, semakin rendah harga saham jika dibandingkan dengan pendekatan pengukuran nilai historis.

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This study is an empirical study on plantation companies in Indonesia, Malaysia, and Singapore, about the positive effect of book value of biological assets against stock prices which descibes the value relevance of biological assets in financial statements. In addition, this study also compared the effect of fair value and historical cost measurement approach on biological assets due its value relevance in financial statements.

The results showed that there were no significant positive effect between book value of biological assets against stock prices. However, the information of the biological assets measurement approach which based on the results have effect due its investment value to investors, not proved have higher value relevance for fair value when it compared with historical cost. That results were based on significant negative effect which means, the higher the book value of biological assets with fair value measurement approach, the lower the stock prices when it compared with historical cost measurement approach."

"Penelitian ini bertujuan untuk menganalisis pengaruh konvergensi IFRS terhadap relevansi nilai informasi akuntansi perusahaan-perusahaan terdaftar di Indonesia, Malaysia, dan Singapura selama periode menuju konvergensi penuh IFRS (tahun 2007-2011). Dalam penelitian ini diuji dua hal, yaitu apakah informasi akuntansi yang dilaporkan selama menuju konvergensi IFRS secara penuh memiliki relevansi nilai untuk perusahaan-perusahaan tersebut dan apakah relevansi nilai informasi akuntansi perusahaan-perusahaan tersebut mengalami peningkatan selama periode menuju konvergensi IFRS secara penuh dengan menggunakan metode analisis data cross-section level model. Hasil penelitian ini menunjukkan bahwa secara keseluruhan informasi akuntansi yang dilaporkan selama menuju konvergensi IFRS secara penuh memiliki relevansi nilai untuk perusahaan-perusahaan terdaftar di Indonesia, Malaysia, dan Singapura. Namun, relevansi nilai informasi akuntansi perusahaan-perusahaan tersebut terbukti tidak mengalami peningkatan selama periode menuju konvergensi IFRS secara penuh.

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This study aims to analyze the impact of IFRS convergence on the value relevance of accounting information for listed companies in Indonesia, Malaysia, and Singapore during the period towards full convergence of IFRS (year 2007- 2011). This study tested two matters. First, whether the overall reported accounting information during the period towards full convergence of IFRS is value relevant for those companies and second, whether the value relevance of accounting information for them have increased during the period towards full convergence of IFRS using analytical methods cross-section data of level models.

Results of this study indicate that the overall accounting information reported during the period towards full convergence of IFRS is value relevant for listed companies in Indonesia, Malaysia, and Singapore. However, the value relevance of accounting information of those companies are not increase during the period towards full convergence of IFRS."

"Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi keputusan pemilihan metode nilai wajar untuk mengukur aset properti investasi setelah diimplementasikannya standar adopsian IAS 40 di negara Malaysia (2006), Singapura (2007), Indonesia (2008), dan Thailand (2011). Faktor-faktor yang diprediksi mempengaruhi keputusan penggunaan metode nilai wajar yaitu metode akuntansi yang diterapkan pada pra adopsi IFRS, ukuran perusahaan, leverage, praktik perataan laba, asimetri informasi, dan jenis auditor. Dengan menggunakan 356 sampel perusahaan, hasil penelitian menunjukkan bahwa metode revaluasi yang diterapkan perusahaan pada pra adopsi IFRS memiliki pengaruh positif signifikan sedangkan praktik perataan laba berpengaruh negatif signifikan terhadap keputusan penggunaan metode nilai wajar.

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This paper aims to examine factors that motivate companies in selecting fair value method to measure investment properties at the first time IAS 40 became effective in Malaysia (2006), Singapura (2007), Indonesia (2008), and Thailand (2011). The predicted factors are: accounting method chosen in the pre-IFRS adoption period, size, leverage, income smoothing, asymmetric information, and auditor. By using 356 sample companies, the results indicate that revaluation method used before IFRS adoption have significant positive influence toward the choice of fair value method for investment properties. In addition, this paper also gives evidence that companies with income smoothing practice are less likely to choose fair value method. "

"Penelitian ini meneliti pengaruh metode pengukuran nilai wajar atas instrumen keuangan yang diukur dengan proxy aset instrumen keuangan diukur dengan nilai wajar liabilitas keuangan diukur pada nilai wajar melalui laporan laba rugi selisih keuntungan dan kerugian aset tersedia untuk dijual serta selisih keuntungan dan kerugian yang diukur melalui laporan laba rugi terhadap volatilitas laba pada perusahaan perbankan di lima negara di Asia Tenggara yakni Indonesia Malaysia Filipina Singapura dan Thailand Hasil penelitian ini menunjukkan bahwa secara umum liabilitas keuangan diukur pada nilai wajar melalui laporan laba rugi berpengaruh positif sedangkan selisih keuntungan dan kerugian yang diukur melalui laporan laba rugi berpengaruh negatif terhadap volatilitas laba Penelitian ini juga menunjukkan bahwa kualitas regulasi memperlemah hubungan positif antara aset keuangan diukur dengan nilai wajar liabilitas keuangan diukur pada nilai wajar melalui laporan laba rugi dan selisih keuntungan dan kerugian aset tersedia untuk dijual terhadap volatilitas laba Sampel adalah perusahaan perbankan yang terdaftar di bursa efek masing masing negara sampel pada tahun 2010 ndash 2012. .....This study examined the effect of fair value measurement method on financial instruments that are measured by the proxy of financial instrument assets are measured at fair value financial liabilities at fair value through profit or loss unrealized net changes of available for sale assets as well as net changes of financial instrument measured through profit or loss of the company s earnings volatility on banks in five Southeast Asian countries namely Indonesia Malaysia Philippines Singapore and Thailand The results showed that in general financial liabilities measured at fair value through profit and loss has a positive effect while net changes between profit and loss is measured through the income statement negatively affect earnings volatility This study also shows that the quality of regulation weakens the positive relationship between asset measured at fair value financial liabilities measured at fair value through profit and loss and net changes on available for sale assets to earnings volatility Samples are bank companies listed on stock exchanges of each country sampled in 2010 2012."

"Penelitian ini bertujuan untuk menganalisis nilai wajar akuisisi PT Holcim yang diakuisisi oleh PT Semen Indonesia pada tanggal 13 November 2018. Metode yang digunakan dalam penelitian ini adalah penilaian Discounted Cash Flow dengan menggunakan pendekatan top-down. Studi ini juga melakukan analisis mendalam terhadap fundamental perusahaan mulai dari analisis makro ekonomi, analisis industri, analisis perusahaan, penilaian perusahaan pengakuisisi dan target akuisisi sebelum terjadi akuisisi dengan penilaian kedua perusahaan saat akuisisi telah terjadi. Pada 13 November 2018, PT Semen Indonesia mengakuisisi 80,64% kepemilikan PT Holcim Indonesia seharga Rp. 13,68 T sedangkan hasil penilaian menunjukkan nilai Rp. 8,16 T yang artinya Semen Indonesia membayar harga premium sebesar Rp. 5.52. Setelah akuisisi, penulis melakukan penilaian dan hasilnya menunjukkan bahwa akuisisi ini menciptakan sinergi sebesar Rp. 7.16 T. Kesimpulan dari penelitian ini adalah bahwa keputusan akuisisi PT Semen Indonesia kepada PT Holcim Indonesia terjadi sinergi karena hasil penilaian nilai wajar kedua perusahaan setelah akuisisi lebih besar dari total nilai perusahaan. dua perusahaan sebelum akuisisi.

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This study aims to analyze the fair value of the acquisition of PT Holcim which was acquired by PT Semen Indonesia on November 13, 2018. The method used in this research is the discounted cash flow assessment using a top-down approach. This study also conducts an in-depth analysis of the company's fundamentals, from macroeconomic analysis, industry analysis, company analysis, assessment of the acquirer company and acquisition targets prior to the acquisition with the assessment of the two companies when the acquisition has occurred. On 13 November 2018, PT Semen Indonesia acquired 80.64% ownership of PT Holcim Indonesia for Rp. 13.68 T while the results of the assessment showed a value of Rp. 8.16 T, which means that Semen Indonesia pays a premium price of Rp. 5.52. After the acquisition, the authors conducted an assessment and the results indicated that this acquisition created a synergy of Rp. 7.16 Q. The conclusion of this study is that the decision to acquire PT Semen Indonesia to PT Holcim Indonesia occurs in synergy because the results of the assessment of the fair value of the two companies after the acquisition are greater than the total company value. two companies prior to the acquisition."

"Tujuan penelitian ini adalah menguji pengaruh struktur kepemilikan, efektivitas dewan komisaris, dan efektivitas komite audit terhadap nilai perusahaan. Struktur kepemilikan dihitung melalui dua kepemilikan saham yaitu institusional dan manajerial. Efektivitas dewan komisaris dihitung dengan mengadopsi penelitian Hermawan 2009 dengan melihat independensi, aktivitas, ukuran, dan kompetensi dari dewan komisaris. Efektivitas komite audit diukur dengan melihat latar belakang pendidikan dan frekuensi rapat komite audit. Nilai perusahaan dihitung dengan menggunakan Tobin's Q. Pengujian hipotesis dilakukan dengan regresi berganda 412 sampel perusahaan listed di BEI tahun 2014. Hasil penelitian menunjukkan bahwa kepemilikan saham institusional dan manajerial, efektivitas dewan komisaris, dan efektivitas komite audit tidak berpengaruh secara signifikan terhadap nilai perusahaan.

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The objective of this research is to examine the effect of ownership structure, board of commissioner, and audit committee to firm value. Institutional and managerial ownerships are two methods used to measure ownership structure. Board of Commissioner activity is measured by it's independence, activity, size, and competence based on Hermawan 2009. Audit committee activity is measured by educational background and number of meetings. The firm value is measured with Tobin's Q. Based on 412 companies that are listed in Indonesia's Stock Exchange BEI in 2014, the empirical study with multiple regression shows that institutional and managerial ownerships, board effectivity, and audit committee effectivity has no significant effect to firm value."

"[ ABSTRAK Penelitian ini meneliti pengaruh dari karakteristik Dewan Komisaris dan komite audit terhadap performa bank. Karakteristik Dewan Komisaris dan komite audit diukur dengan menggunakan ukuran, independensi, frekuensi rapat, dan kompetensi dari Dewan Komisaris dan komite audit. Performa bank diukur dengan menggunakan tiga variabel yaitu (Return on Asset) ROA, (Net Interest Margin) NIM, dan (Non-performing Loans) NPL. Hasil penelitian menunjukkan bahwa kompetensi komite audit, ukuran Dewan Komisaris, Kompetensi Komisaris Independen di bidang perbankan mempengaruhi performa bank secara positif dan kompetensi di bidang akuntansi/keuangan secara secara negatif. Karakteristik lain dari komite audit dan Dewan Komisaris tidak memiliki pengaruh yang signifikan terhadap performa bank.

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ABSTRACT The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance.;The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance.;The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance., The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance.]"