PENENTUAN SKALA PRIORITAS ASUMSI AKTURIA DALAM IMPLEMENTASI PSAK 24 (REVISI 2013) DALAM KAITANNYA DICNGAN REAKSI PASAR

Supardi, Deddy and Leviany, Tevi and Sukadwilinda (2016) PENENTUAN SKALA PRIORITAS ASUMSI AKTURIA DALAM IMPLEMENTASI PSAK 24 (REVISI 2013) DALAM KAITANNYA DICNGAN REAKSI PASAR. Prosiding Forum Keuangan dan Bisnis Indonesia V. ISSN 978-602-17225-6-5

Text FKBI_Deddy_2016.pdf Restricted to Registered users only Download (2MB)

Abstract

The impact of policy changes about post-employment benefits in accordance with the PSAK 24 (R2013 ) that have a significant effect on the employee benefit liabilities relating to the entity's financial performance . To suppress the occurrence of a significant increase on post-employment benefit obligations, need to be formulated their priorities on the assumptions used in the imposition of post-employment benefits. The problem that can beformulatea' is what apriority of assumptions that applied in the Projected Unit Credit Method affecting post-employment benefit liabilities. The results of this study are expected to provide a practical contribution to the entity in making changes in accounting policies and apply of PSAK 24 (R 2013). The method used in this research is descriptive associative and Analytical Hierarchy Process. TO determine the criteria on the priorities on demographic and financial assumptions that influence on post-employment benefit liabilities as a result of the implementation of PSAK 24 (R 2013). Expert respondents are the actuary, the external auditor and the entity (Human Resources Management). Based on the opinion of the expert respondents, the rate of salary inrease is a very important criteria with successive sub-criteria as follows Work Period , Career, Education, Employment Risk, Age Pension and health facilities

Actions (login required)

View Item