DAFTAR ISI

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HALAMAN PENGESAHAN................................................................................. i
IDENTITAS DAN URAIAN UMUM .................................................................... ii
DAFTAR ISI ........................................................................................................... iii
RINGKASAN ......................................................................................................... iv

BAB I PENDAHULUAN................................................................................ 1
1.1 Latar Belakang ............................................................................ 1
1.2 Perumusan Masalah .................................................................... 3
1.3 Tujuan Penelitian ........................................................................ 3
1.4 Manfaat Penelitian ...................................................................... 3
1.5 Luaran Penelitian ........................................................................ 3

BAB II TINJAUAN PUSTAKA ...................................................................... 4

2.1 Akuntansi .................................................................................... 4
2.2 Tujuan Umum dan Karakteristik Kualitatif dari Laporan
Keuangan .................................................................................... 5
2.3 Unsur-Unsur Laporan Keuangan ................................................ 6
2.4 Standar Akuntansi ....................................................................... 7
2.5 Penelitian Terdahulu ................................................................... 9

BAB III METODE PENELITIAN ..................................................................... 13

3.1 Pendekatan Penelitian ................................................................ 13
3.2 Tempat dan Waktu Penelitian .................................................... 13
3.3 Obyek Penelitian ........................................................................ 13
3.4 Subyek Penelitian ...................................................................... 13
3.5 Metode Pengumpulan Data ........................................................ 14
3.6 Teknik Analisis .......................................................................... 15
3.7 Publikasi Hasil Penelitian .......................................................... 17

BAB IV Biaya dan Jadwal Penelitian................................................................. 18

4.1 Anggaran Biaya ......................................................................... 18
4.2 Jadwal Penelitian ....................................................................... 18

DAFTAR PUSTAKA ............................................................................................ 19

Lampiran

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