Está en la página 1de 18

The test started at 23 May, 11:53:53. It was completed in 39m 24s.

The test is done 1 times and can be done 0 times more


Test score is: 93.33% Passed
Test analysis

Question 1 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Tengah Semester"


Pengukuran kewajiban mengacu pada penentuan nilai keharusan sekarang:
( )pesanan pembelian
( )pada saat terjadinya
( )pada saat dilunasinya kewajiban
( )pada setiap saat antara terjadinya kewajiban sampai dengan dilunasinya
kewajiban

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 2 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Standard setting
( )Is a version of game theory that models the process of contracting between two
or more persons.
( )Is the regulation of firms’ external information production decisions by
some central authority.
( )Takes view that regulation should maximize social welfare.
( )Suggests that individuals form coalitions, or constituencies, to protect or
promote their interests by lobbying the government.

Score: 0% Score in test: 0% × 2.22 = 0%

Question 3 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
An efficient securities market
( )Is one where the prices of securities traded on that market at all times fully
reflect all information that is publicly known about those securities
( )Is the value it would have in an efficient market if there is no inside
information, that is, all information about the share is publicly available.
( )means that the future cash flows of the firm and the interest rate in the economy
are publicly known with certainty
( )mean that the future cash flows of the firm and the interest rate in the economy
are publicly known with certainty

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 4 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
A financial instrument
( )Is an agency contract between the firm and its manager that attempts to align
the interests of owner and manager by basing the manager’s compensation on one
or more measure of the manager’s performance in operating the firm.
( )Is a contract that creates a financial asset of one firm and a financial
liability or equity of another firm.
( )Measures the extent of a security’s abnormal market return in response to the
expected component of reported earnings of the firm issuing that seciruty.
( )Is the price that would be received to sell an asset or paid transfer a liability in
orderly transaction between market participants at the measurement date.

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 5 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Decision usefulness approach
( )is a type of information asymmetry whereby one or more parties to a business
transaction, or potential transaction, have an information advantage over other
parties.
( )is evidence that has the potential to affect an individual’s decision.
( )is a type of information asymmetry whereby one or more parties to a business
transaction, or potential transaction, have an information advantage over other
parties.
( )is the reporting of information that is useful to rational investors

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 6 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Teori yang membahas peran informasi akuntansi keuangan mengatasi asimetri
informasi antar pihak-pihak yang mengadakan "kontrak", dan hal tersebut
akuntansi memberi kontribusi terhadap kontrak dan pertanggungjawaban yang
efisien dan tata kelola perusahaan yang efisien disebut
( )Efficient governance contracting theory
( )Efficient contracting theory
( )Accounting based efficient contracting theory
( )Accounting role efficient theory

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 7 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Laba bersih (net income) yang dihasilkan ari sistem pelaporan keuangan untuk
memotivasi dan mengevaluasi kinerja manajer harus informatif tentang kinerja.
Oleh sebab itu, laba bersih harus
( )merupakan pengukur kinerja yang tepat dan sensitif
( )berbasis nilai
( )menggunakan fair value
( )relevan dan andal

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 8 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
The fundamental value of a share
( )means that the future cash flows of the firm and the interest rate in the economy
are publicly known with certainty
( )Is the value it would have in an efficient market if there is no inside
information, that is, all information about the share is publicly available.
( )Is one where the prices of securities traded on that market at all times fully
reflect all information that is publicly known about those securities
( )mean that the future cash flows of the firm and the interest rate in the economy
are publicly known with certainty

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 9 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Lev, B. and P. Zarowin are the authors of the following article:
( )“The Bounderies of Financial Reporting and How to Extend Them,”
Journal of Accounting Research (Autumn, 1999), pp. 353-385.
( )“Executive Bonuses and What They Imply about Performance Standards,” The
Accounting Review (October, 2002), pp.793-819.
( )“Does Income Smoothing Improve Earnings Informativeness?” The
Accounting Review (January, 2006), pp. 251-270.
( )“Causes and Consequences of Earnings Manipulation: An Analysis of Firms
Subject to Enforcement Actions by the SEC,” Contemporary Accounting Research
(Spring, 1996), pp. 1-36.

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 10 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Agency theory
( )Is a version of game theory that models the process of contracting between
two or more persons.
( )Attempts to model and predict the outcome of conflict between rational
individuals.
( )All other things being equal, managers of firms with bonus plans are more
likely to choose accounting procedures that shift reported earnings from future
periods to the current period.
( )All other things being equal, the closer of a firm is to violation of accounting-
based debt covenants, the more likely the firm manager is to select accounting
procedures that shift reported earnings from future periods to the current period.

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 11 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
An externality
( )Is the receipt by a firm or individual of a benefit for externality.
( )Is an action taken by a high-type manager that would be not rational if that
manager was low-type.
( )Is an action by a firm or individual that imposes costs or benefits on other
firms or individuals for which the entity creating the externality is not charged
or does not received revenue.
( )Is the choice by a manager of accounting policies, or actions affecting earnings,
so as to achieve some specific reported earnings objective.

Score: 100% Score in test: 100% × 2.22 = 2.222%


Question 12 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester
(CLOSED BOOK)"
The measurement approach to decision usefulness
( )Is concerned with predicting such actions as the choices of accounting policies
by firm managers and how managers will respond to proposed new accounting
standards.
( )Is an approach to financial reporting that recognizes individual responsibility
for predicting future firm performance and that concentrates on providing useful
information for this purpose. The approach assumes securities market efficiency,
recognizing that the market will react to useful information from any source,
including financial statements.
( )Is an approach to financial reporting under which accountants undertake
a resposibility to incorporate current values into the financial statements
proper, providing that this can be done with reasonable reliability, thereby
recognizing an increased obligation to assist investors to predict firm
performance and value.
( )Is a concept that asserts that, despite the implications of efficient securities
market theory, accounting policy choice can affect firm value.

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 13 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
An earnings response coefficient
( )Is the price that would be received to sell an asset or paid transfer a liability in
orderly transaction between market participants at the measurement date.
( )Is an agency contract between the firm and its manager that attempts to align
the interests of owner and manager by basing the manager’s compensation on one
or more measure of the manager’s performance in operating the firm.
( )Is a contract that creates a financial asset of one firm and a financial liability or
equity of another firm.
( )Measures the extent of a security’s abnormal market return in response to
the expected component of reported earnings of the firm issuing that seciruty.

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 14 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Pembahasan teori akuntansi dapat diawali dengan pembahasan tentang kondisi
ideal (ideal conditions). Dalam kondisi ideal (jika ada):
( )Kesepakatan antara investor dan manajer tentang peran pelaporan keuangan
tidak terjadi
( )Ketidakkesepakatan antara investor dan manajer bahwa peran pelaporan
keuangan diperlukan
( )Ketidaksepakatan antara investor dan manajer tentang peran pelaporan
keuangan tidak terjadi
( )Terjadi ketidakkesepakatan antara investor dan manajer tentang peran
pelaporan keuangan

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 15 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Moral hazard
( )is evidence that has the potential to affect an individual’s decision.
( )is a type of information asymmetry whereby one or more parties to a business
transaction, or potential transaction, have an information advantage over other
parties.
( )is the reporting of information that is useful to rational investors
( )is a type of information asymmetry whereby one or more parties to a
business transaction, or potential transaction, can observe their actions in
fulfillment of transaction but other parties cannot.

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 16 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Pendekatan kebermanfaatan dalam pengambilan keputusan (The decision
usefullness approach) dalam buku Scott (2015) merupakan pendekatan yang
mempunyai makna
( )rata-rata investor adalah menggunakan intuisi
( )rata-rata investor menggunakan data harga saham
( )laporan keuangan bermanfaat bagi semua investor
( )pelaporan informasi yang bermanfaat bagi investor rasional

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 17 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Duh, Rong-ruey; Hsu, Audrey Wen-hsin; Leung, Sidney. 2015. Abstract: ***This
study examines whether firms engage in earnings management to overcome
government policies on limiting outward foreign direct investment (FDI), and
whether their earnings-management behavior is aligned with shareholders' interests.
Using the regulatory setting in Taiwan, where the government has placed a cap on
FDI in China for listed firms, we find that firms with FDI ratios near the limit
(near-limit firms) are more likely to engage in income-increasing earnings
management to shore up their shareholders' equity, thus reducing their propensity
to breach government policy. In addition, near-limit Taiwanese firms engaged in
income-increasing earnings management show greater increases in FDI in China
and better performance in the years following their earnings-management activities.
We also find that the positive effects of earnings management on the future
performance of these firms are driven by incremental FDI in China. The effects are
more pronounced in firms with strong corporate governance. The results suggest
that when the government's restrictions on outward FDI are inconsistent with an
individual firm's objective of maximizing shareholder value, managers are
motivated to use earnings-management strategies to circumvent governmental
constraints on outward FDI.

Artikel tersebut mendukung


( )the efficient contracting to decision usefulness
( )the measurement approach to decision usefulness
( )the value relevance of accounting information
( )earnings management

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 18 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Information
( )is a type of information asymmetry whereby one or more parties to a business
transaction, or potential transaction, have an information advantage over other
parties.
( )is the reporting of information that is useful to rational investors
( )is evidence that has the potential to affect an individual’s decision.
( )is a type of information asymmetry whereby one or more parties to a business
transaction, or potential transaction, have an information advantage over other
parties.

Score: 100% Score in test: 100% × 2.22 = 2.222%


Question 19 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester
(CLOSED BOOK)"
A signal
( )Is an action by a firm or individual that imposes costs or benefits on other firms
or individuals for which the entity creating the externality is not charged or does
not received revenue.
( )Is the receipt by a firm or individual of a benefit for externality.
( )Is an action taken by a high-type manager that would be not rational if
that manager was low-type.
( )Is the choice by a manager of accounting policies, or actions affecting earnings,
so as to achieve some specific reported earnings objective.

Score: 0% Score in test: 0% × 2.22 = 0%

Question 20 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Game theory
( )All other things being equal, the closer of a firm is to violation of accounting-
based debt covenants, the more likely the firm manager is to select accounting
procedures that shift reported earnings from future periods to the current period.
( )All other things being equal, managers of firms with bonus plans are more
likely to choose accounting procedures that shift reported earnings from future
periods to the current period.
( )Attempts to model and predict the outcome of conflict between rational
individuals.
( )Is a version of game theory that models the process of contracting between two
or more persons.

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 21 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
The pulic interest theory
( )Is the regulation of firms’ external information production decisions by some
central authority.
( )Suggests that individuals form coalitions, or constituencies, to protect or
promote their interests by lobbying the government.
( )Is a version of game theory that models the process of contracting between two
or more persons.
( )Takes view that regulation should maximize social welfare.
Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 22 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
The bonus plan hypothesis
( )All other things being equal, the closer of a firm is to violation of accounting-
based debt covenants, the more likely the firm manager is to select accounting
procedures that shift reported earnings from future periods to the current period.
( )Attempts to model and predict the outcome of conflict between rational
individuals.
( )Is a version of game theory that models the process of contracting between two
or more persons.
( )All other things being equal, managers of firms with bonus plans are more
likely to choose accounting procedures that shift reported earnings from
future periods to the current period.

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 23 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
The interest group theory of regulation
( )Takes view that regulation should maximize social welfare.
( )Is the regulation of firms’ external information production decisions by some
central authority.
( )Suggests that individuals form coalitions, or constituencies, to protect or
promote their interests by lobbying the government.
( )Is a version of game theory that models the process of contracting between two
or more persons.

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 24 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Hasil penelitian Lambert dan Lacker (1987) merupakan contoh hasil penelitian
yang mendukung peran akuntansi dalam
( )relevansi nilai
( )manajemen laba
( )memotivasi kinerja manajer
( )pengambilan keputusan investasi

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 25 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Free-riding
( )Is an action by a firm or individual that imposes costs or benefits on other firms
or individuals for which the entity creating the externality is not charged or does
not received revenue.
( )Is an action taken by a high-type manager that would be not rational if that
manager was low-type.
( )Is the receipt by a firm or individual of a benefit for externality.
( )Is the choice by a manager of accounting policies, or actions affecting earnings,
so as to achieve some specific reported earnings objective.

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 26 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Begley, J., & Feltham, G. A. (2002). The relation between market values, earnings
forecasts, and reported earnings. Contemporary Accounting Research, 19(1), 1-48.
***In this paper we first extend the Feltham and Ohlson 1996 model to include
analysts' one- and two-period-ahead earnings forecasts, and then run regressions
based on that model. Although the information dynamics underlying the model are
parsimonious, the valuation model coefficients are complex combinations of the
parameters of those dynamics. The predicted signs of the regression coefficients are
therefore conditional on the assumed signs and magnitudes of the model
parameters. ***Assuming that there is persistence in both cash receipts and
investment opportunities and that the rate of depreciation of assets is not excessive,
the coefficient on the two-period-ahead forecast of residual income is expected to
be positive, and the coefficient on the one-period-head forecast is expected to be
negative. We find a significantly positive coefficient on the two-period-ahead
forecast in 11 of the 12 industries we examine and a significantly negative
coefficient on the one-period-- ahead forecast in 8 industries. Theoretically, the
coefficient on current residual income can be positive, negative, or zero, depending
on the sign of the persistence of "other" revenue information. This coefficient is
significantly positive in 6 of the industry regressions and insignificant in the
remaining 6. Predictions regarding the sign of the coefficients on the other two
variables in the model (capital investment and start-of-period operating assets) are
complex and are likely to depend on the degree of conservatism in the accounting
depreciation rate, as well as the persistence in "other" information. Interestingly, in
the "earnings" model, the coefficient on end-of-period operating assets is
significantly negative (and generally between 0 and - 1), which is predicted even if
depreciation is unbiased, while the coefficient on capital investment is significantly
negative in 5 industries. ***The regression results imply that the market puts a
large positive valuation weight on the two-period-ahead forecasted change in
residual income, a much smaller positive weight on the one-period-ahead
forecasted change in residual income, and a weight on current residual income that
is between the weights on the two forecasted change variables. These results are
consistent with our model. ***Obviously, there is scope for both extending the
theoretical model and refining the empirical analysis. For example, we have
extended the model to include R&D, but more work in this area seems appropriate
given that it is an important area of accounting conservatism in some industries.
Other modeling refinements might usefully seek to reflect other industry-specific
dynamics, thereby developing models that are more appropriate for specific
industries, such as mining, banking, and insurance. There may also be benefits to
identifying the implications of the tax deductibility of interest, which can be viewed
as inducing positive residual financial income (whereas we assume it to be zero).

Artikel tersebut mendukung


( )earnings management
( )the efficient contracting to decision usefulness
( )the value relevance of accounting information
( )the measurement approach to decision usefulness

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 27 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Fair value
( )Is an agency contract between the firm and its manager that attempts to align
the interests of owner and manager by basing the manager’s compensation on one
or more measure of the manager’s performance in operating the firm.
( )Is a contract that creates a financial asset of one firm and a financial liability or
equity of another firm.
( )Is the price that would be received to sell an asset or paid transfer a
liability in orderly transaction between market participants at the
measurement date.
( )Measures the extent of a security’s abnormal market return in response to the
expected component of reported earnings of the firm issuing that seciruty.

Score: 100% Score in test: 100% × 2.22 = 2.222%


Question 28 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester
(CLOSED BOOK)"
Pemahaman tentang bagaimana investor membuat keputusan diperlukan untuk
memahami bagaimana akuntansi keuangan dapat membantu mengatasi masalah
adverse selection, karena
( )investor membutuhkan informasi keuangan untuk pengambilan keputusan
( )akuntan perlu mengetahui informasi apa yang dibutuhkan oleh investor
( )cara investor mengambil keputusan bervariasi
( )masalah adverse selection memerlukan informasi

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 29 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Pembahasan teori akuntansi dapat diawali dengan pembahasan tentang kondisi
ideal (ideal conditions). Studi tentang akuntansi kondisi ideal
( )tidak diperlukan karena kondisi ideal tidak realistis
( )tidak diperlukan karena kondisi ideal tidak ada
( )bermanfaat karena membantu akuntan untuk memahami masalah dan
tantangan tetang akuntansi nilai sekarang
( )bermanfaat untuk merancang sistem palaporan keuangan yang ideal

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 30 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Teori regulasi yang diterapkan dalam penyusunan standar akuntansi adalah
( )first-best information production theory
( )economic information theory
( )public interest theory
( )interest group theory

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 31 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
The political cost hypothesis
( )All other things being equal, managers of firms with bonus plans are more
likely to choose accounting procedures that shift reported earnings from future
periods to the current period.
( )All other things being equal, the greater the political costs faced by a firm,
the more likely the manager is to choose accounting procedures that defer
reported earnings to future periods.
( )Attempts to model and predict the outcome of conflict between rational
individuals.
( )All other things being equal, the closer of a firm is to violation of accounting-
based debt covenants, the more likely the firm manager is to select accounting
procedures that shift reported earnings from future periods to the current period.

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 32 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Adverse selection
( )is evidence that has the potential to affect an individual’s decision.
( )is a type of information asymmetry whereby one or more parties to a
business transaction, or potential transaction, have an information advantage
over other parties.
( )is a type of information asymmetry whereby one or more parties to a business
transaction, or potential transaction, can observe their actions in fulfillment of
transaction but other parties cannot.
( )is the reporting of information that is useful to rational investors

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 33 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Earnings management
( )Is an action by a firm or individual that imposes costs or benefits on other firms
or individuals for which the entity creating the externality is not charged or does
not received revenue.
( )Is the choice by a manager of accounting policies, or actions affecting
earnings, so as to achieve some specific reported earnings objective.
( )Is an action taken by a high-type manager that would be not rational if that
manager was low-type.
( )Is the receipt by a firm or individual of a benefit for externality.
Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 34 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Sumber masalah mendasar dalam penyusunan standar akuntansi adalah bahwa
( )manajer lebih berpotensial untuk tertarik pada nilai pasar dari aset dan liabilitas,
sedangkan investor lebih berpotensial untuk tertarik pada kos historis
( )investor lebih berpotensial untuk tertarik pada nilai buku dari aset dan liabilitas,
sedangkan manajer lebih berpotensial untuk tertarik pada nilai pasar saja
( )manajer lebih berpotensial untuk tertarik pada nilai sekarang aset dan liabilitas,
sedangkan investor lebih berpotensial untuk tertarik pada kos historis
( )investor lebih berpotensial untuk tertarik pada nilai sekarang aset dan
liabilitas, sedangkan manajer lebih berpotensial untuk tertarik pada kos
historis

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 35 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
The simple simple model is the model under condition of certainty. Certainty
( )Is the value it would have in an efficient market if there is no inside
information, that is, all information about the share is publicly available.
( )means that the future cash flows of the firm and the interest rate in the
economy are publicly known with certainty
( )mean that the future cash flows of the firm and the interest rate in the economy
are publicly known with certainty
( )Is one where the prices of securities traded on that market at all times fully
reflect all information that is publicly known about those securities

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 36 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Jika pasar bekerja dengan baik, maka bagi investor nilai yang merupakan indikator
yang tersedia dan terbaik untuk kinerja dan return investasi di masa depan adalah
( )nilai historis
( )nilai buku
( )nilai sekarang
( )nilai nominal
Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 37 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Kebutuhan atas standar akuntansi internasional semakin meningkat karena
peningkatan globalisasi bisnis termasuk pasar modal. Dalam penyusunan standar
akuntansi, peningkatan kebutuhan atas standar akuntansi internasional tersebut
( )mengurangi kesulitan dalam penyusunan standar karena lebih banyak pihak
yang terlibat dalam penyusunan standar
( )juga meningkatkan kesulitan dalam penyusunan standar karena
tantangan untuk mengatasi konflik menjadi lebih banyak
( )juga meningkatkan kesulitan dalam penyusunan standar tetapi tidak signifikan
( )tidak mengubah kesulitan dalam penyusunan standar yaitu menghadapi
tantangan untuk mengatasi konflik manajer-investor saja

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 38 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Pendekatan kebermanfaatan dalam pengambilan keputusan (The decision
usefullness approach) dalam buku Scott (2015) merupakan pendekatan yang
mempunyai makna
( )laporan keuangan yang bermanfaat bagi semua investor
( )pelaporan informasi yang bermanfaat bagi investor rasional
( )pengambilan keputusan investor yang bermanfaat
( )semua keputusan yang bermanfaat bagi investor

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 39 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
The debt covenant hypothesis
( )All other things being equal, managers of firms with bonus plans are more
likely to choose accounting procedures that shift reported earnings from future
periods to the current period.
( )Is a version of game theory that models the process of contracting between two
or more persons.
( )Attempts to model and predict the outcome of conflict between rational
individuals.
( )All other things being equal, the closer of a firm is to violation of
accounting-based debt covenants, the more likely the firm manager is to select
accounting procedures that shift reported earnings from future periods to the
current period.

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 40 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
An executive compensation plan
( )Is an agency contract between the firm and its manager that attempts to
align the interests of owner and manager by basing the manager’s
compensation on one or more measure of the manager’s performance in
operating the firm.
( )Is a contract that creates a financial asset of one firm and a financial liability or
equity of another firm.
( )Is the price that would be received to sell an asset or paid transfer a liability in
orderly transaction between market participants at the measurement date.
( )Measures the extent of a security’s abnormal market return in response to the
expected component of reported earnings of the firm issuing that seciruty.

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 41 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Indeal conditions
( )Is the value it would have in an efficient market if there is no inside
information, that is, all information about the share is publicly available.
( )mean that the future cash flows of the firm and the interest rate in the economy
are publicly known with certainty
( )means that the future cash flows of the firm and the interest rate in the economy
are publicly known with certainty
( )Is one where the prices of securities traded on that market at all times fully
reflect all information that is publicly known about those securities

Score: 0% Score in test: 0% × 2.22 = 0%

Question 42 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
The information approach to decision usefulness
( )Is an approach to financial reporting that recognizes individual
responsibility for predicting future firm performance and that concentrates on
providing useful information for this purpose. The approach assumes
securities market efficiency, recognizing that the market will react to useful
information from any source, including financial statements.
( )Is an approach to financial reporting under which accountants undertake a
resposibility to incorporate current values into the financial statements proper,
providing that this can be done with reasonable reliability, thereby recognizing an
increased obligation to assist investors to predict firm performance and value.
( )Is concerned with predicting such actions as the choices of accounting policies
by firm managers and how managers will respond to proposed new accounting
standards.
( )Is a concept that asserts that, despite the implications of efficient securities
market theory, accounting policy choice can affect firm value.

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 43 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Upaya manajer dalam menjalankan perusahaan untuk kepentingan pemilik tidak
dapat diamati. Hal ini dapat mengakibatkan bahwa manajer tidak menjalankan
perusahaan sesuai keinginan pemilik. Untuk mengatasi hal tersebut, akuntansi
dapat berperan yaitu merancang pelaporan keuangan yang dapat
( )bermanfaat dalam pengambilan keputusan investasi
( )memotivasi dan mengevaluasi kinerja manajer
( )menyediakan informasi yang andal
( )menyediakan informasi yang relevan

Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 44 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Manajer mungkin merasa bahwa untung dan rugi yang belum terealisasi dari
penyesuaian nilai historis aset dan liabilitas menjadi nilai sekarang
( )mencerminkan kinerja investor
( )tidak mencerminkan kinerja investor
( )mencerminkan kinerja mereka (manajer)
( )tidak mencerminkan kinerja mereka (manajer)
Score: 100% Score in test: 100% × 2.22 = 2.222%

Question 45 (Weight 2.22%) Unit "Teori Akuntansi - Ujian Akhir Semester


(CLOSED BOOK)"
Hasil penelitian Ball & Brown (1968) merupakan contoh hasil penelitian yang
mendukung
( )ideal conditions
( )efficient contracting
( )earnings management
( )value relevance

Score: 100% Score in test: 100% × 2.22 = 2.222%

Pusat Informasi dan Komputasi Fakultas Ekonomi Universitas Sebelas Maret