KONSEKUENSI EKONOMIK DARI REGULASI AKUNTANSI GOODWILL DI INDONESIA

Abstract

The research aims to : (1) Examine about the attitude of accounting manager againts the good¬will accounting standard; and (2) Analyzing the existance of bonus scheme and size of firm and also comparing between the accounting manager and the public accountant in agree or disagree for the PSAK 22. Data of this research gathered throuh mail survey. Responden participated include 55 ac¬counting managers of public company fisted in Jakarta Stock Exchange (JSX) and 18 public accoun¬tants. The variable of research contains of the attitude of accounting manager againts PSAK 22 as the dependent variable; bonus and size of firm as the independent variable. The covanate variable are education and the job experience. ANCOVA and Independent sample t-test were used to analysed data. The results shows that the existance of bonus scheme and size of firm influence for accounting manager's attitude againts PSAK 22. There are significant differences between the manager who ap¬plies bonus compensation plan and the other who doesn't apply it. The manager who applies bonus seems disagree on PSAK 22. At the same time, the big firm's manager shows different attitude com¬paring the small firm's manager does. Other result exposes that there are significant differences be¬tween the accounting manager and the public accountant againts PSAK 22. Finally, the research can be concluded that the goodwill accounting standard contain economic consequences in Indonesian. Keyword : Economic consequences, attitude, bonus. size, PSAK 22