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El examen comenzó el 23 de mayo a las 11:53:53. Se completó en 39 minutos y 24 segundos. El examen se realizó 1 vez y se puede realizar 0 veces más. La puntuación del examen fue 93.33% Aprobado. El examen contenía 15 preguntas de opción múltiple sobre teoría de contabilidad con pesos variables. El estudiante obtuvo una puntuación del 100% en cada pregunta.
El examen comenzó el 23 de mayo a las 11:53:53. Se completó en 39 minutos y 24 segundos. El examen se realizó 1 vez y se puede realizar 0 veces más. La puntuación del examen fue 93.33% Aprobado. El examen contenía 15 preguntas de opción múltiple sobre teoría de contabilidad con pesos variables. El estudiante obtuvo una puntuación del 100% en cada pregunta.
El examen comenzó el 23 de mayo a las 11:53:53. Se completó en 39 minutos y 24 segundos. El examen se realizó 1 vez y se puede realizar 0 veces más. La puntuación del examen fue 93.33% Aprobado. El examen contenía 15 preguntas de opción múltiple sobre teoría de contabilidad con pesos variables. El estudiante obtuvo una puntuación del 100% en cada pregunta.
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