UNIVERSITAS TRISAKTI Dokumen Level: RPS Kode: MCD 606/ Gasal 2019

JAKARTA
Judul Tanggaldikeluarkan:
RENCANA PEMBELAJARAN SEMESTER 20 Agustus 2019
RuangLingkup No. Revisi:
PROGRAM STUDI S2 MAGISTER AKUNTANSI 0

RENCANA PEMBELAJARAN SEMESTER (RPS)

MATA KULIAH: TEORI AKUNTANSI

Digunakan untuk melengkapi: Kurikulum Operasional Program Studi

PENANGGUNG JAWAB
PROSES
Nama Jabatan Tandatangan
1. Perumusan Dr Titik Aryati, Ak. CA Koordinator Mata
Kuliah

2. Pemeriksaan Dr. Vinola Herawaty, Ak. MBA Tim Kurikulum

Ketua Jaminan Mutu

3. Persetujuan Dr. Khomsiyah, SE, Ak, MM, CA
Fakultas
4. Penetapan Dr. Susi Dwimulyani, Ak. MM Ketua Program Studi
Kepala Urusan
5. Pengendalian Asep Saifullah Administrasi Program
Studi

Fakultas Ekonomi dan Bisnis, Universitas Trisakti

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 MATA KULIAH: TEORI AKUNTANSI (MCD 606) SEMESTER 1
UNIVERSITAS TRISAKTI
FAKULTAS EKONOMI DAN BISNIS
PROGRAM STUDI MAGISTER AKUNTANSI

RENCANA PEMBELAJARAN SEMESTER (RPS)

Program S2 Magister Semester: Jenis MK: Kode MK: SKS: 3
Studi Akuntansi Gasal/Genap Wajib …….
Mata Kuliah Teori Akuntansi Dosen:
MK - 1. Dr Titik Aryati, Ak CA
Prasyarat 2. Dr. Susi Dwimulyani, Ak. CA
3. Dr. Vinola Herawaty, Ak. MBA
4. Dr. Murtanto, Ak. CA
5. Dr. Harti Budiyanti, Ak, CA
6. Dr Khomsiyah, Ak. CA
7. Dr Hotman T Pohan, CA

CPL-PRODI
P1 Mampu menguasai konsep dan teori akuntansi yang dapat digunakan dalam
pengambilan keputusan di bidang akuntansi
P2 Menguasai metodologi riset secara mandiri maupun kelompok untuk
mengaplikasikan konsep dan teori akuntansi keuangan

KK1 Mampu mengevaluasi dan mengembangkan konsep dan teori akuntansi dalam
pengambilan keputusan di bidang akuntansi
KU 1 Mampu mengembangkan pemikiran logis, kritis, dan sistematis dalam
menghasilkan tesis berdasarkan teori akuntansi

KU2 Mampu mengambil keputusan dalam menyelesaikan masalah akuntansi

berdasarkan data akuntansi
S1 Memiliki sikap religius, beretika, dan taat hukum
CPMK
CPMK1 Mampu memahami dan menganalisis teori-teori yang mendasari bidang akuntansi
CPMK2 Mampu menerapkan konsep dan teori-teori akuntansi dalam kaitannya dengan
laporan keuangan dan trend akuntansi kontemporer
CPMK3 Mampu mengevaluasi dan menganalisis kasus dalam masalah akuntansi
CPMK4 Mampu menggunakan teori-teori akuntansi dalam penyusunan tesis
CPMK 5 Mampu mengambil keputusan dalam menyelesaikan masalah akuntansi dengan
data keuangan dan non keuangan
CPMK 6 Mampu memahami peraturan dan standar akuntansi keuangan (PSAK) dan IFRS
dalam pengambilan keputusan bisnis.
Sub-CPMK
Sub-CPMK 1 Mahasiswa mampu memahami dan menganalisis Riset Akuntansi dan Teori yang
mendasarinya
Sub-CPMK 2 Mahasiswa mampu memahami konsep perkembangan teori akuntansi dan
mengapa perlu regulasi dalam pelaporan keuangan.
Sub-CPMK 3 Mahasiswa mampu menganalisis dan mengaplikasikan postulates, prinsip, dan

Fakultas Ekonomi dan Bisnis, Universitas Trisakti

RPS Teori Akuntansi/2019 2
 konsep dalam Conceptual Framework of Accounting

Sub-CPMK 4 Mahasiswa mampu menganalisis dan mengaplikasikan Measurement Theory

dalam Akuntansi
Sub-CPMK 5 Mahasiswa mampu menganalisis dan mengaplikasikan kegunaan informasi
akuntansi untuk kreditor dan investor, serta pentingnya pengungkapan.
Sub-CPMK 6 Mahasiswa mampu menganalisis dan mengaplikasikan Teori akuntansi positif
dalam penelitian akuntansi dan trend akuntansi kontemporer
Sub-CPMK 7 Mahasiswa mampu memahami dan menganalisis riset-riset di pasar modal dan
value relevant dari informasi akuntansi
Sub-CPMK 8 Mahasiswa mampu menganalisis Teori Akuntansi terkait dengan The
Efficient Contracting Approach to Decision Usefulness dan Manajemen Laba
Sub-CPMK 9 Mahasiswa berperilaku tanggung jawab dan penuh integritas dalam setiap tugas
yang diberikan baik secara mandiri maupun kelompok
Sub-CPMK Mahasiswa mampu beradaptasi terhadap perubahan dan mengembangkan diri
10 secara terus menerus
Deskripsi Mata kuliah Teori Akuntansi membantu mahasiswa untuk lebih memahami
Mata Kuliah konteks pelaporan keuangan. Kuliah ini akan menjelaskan bagaimana
perkembangan teori akuntansi dan aplikasi teori akuntansi dalam pengambilan
keputusan oleh investor dan kreditor. Kuliah ini memberikan pengetahuan kepada
mahasiswa mengenai konsep, teori, dan aplikasi dalam proses pengambilan
keputusan bisnis. Dalam kehidupan nyata, manajemen harus memilih metode
akuntansi untuk pengambilan keputusannya. Manajemen memerlukan lebih
banyak informasi tentang metode yang dipilih, latar belakang metode dan konteks
metode.

Bahan 1. Understanding An Introduction to Accounting Theory and Accounting Research

Kajian 2. Accounting Theory Construction The Economics of Financial Reporting
Regulation
3. Postulates, Principles, and Concepts The Search of Objective
4. A Conceptual Framework- FASB, IASB, dan PSAK
5. Measurement Theory Application
6. Usefulness of Accounting Information to Investors and Creditors
7. Uniformity and Disclosure
8. The Balance Sheet Assets Liabilities and owners’equity
9. The Income Statement Revenue Expenses
10. Positive Accounting Theory
11. Capital Market Research and The Value Relevance of Accounting Information
12. The Efficient Contracting Approach to Decision Usefulness
13. Earnings Management
14. Behavioural Research in Accounting Emerging issues in accounting and
auditing

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 Bentuk Esti Pengala Bobo
Se Kemampua
Bahan dan mas man Kriteria t
si n akhir yg Sub
Kajian Metode i Belajar Penilaian&i Penil
Ke direncanaka bahankajian
Pembel Wa Mahasis ndikator aian
- n
ajaran ktu wa (%)
(1) (2) (3) (4) (5) (6) (7) (8) (9)
1 Mahasiswa Menguasai 1. Accounting a. 150’ a. Tingka c. Tingkat 3.75
mampu: Konsep: Theory and Presenta t komunikas %
Understandin 1. Understa Policy si komu i
g An nding the Making b. nikasi d. Kemampu
Introduction meaning Ceramah b. Kema an
of 2. The role of c. mpua menjawab
to Accounting
accountin measureme Diskusi n
Theory g theory nt of menja
and and why accounting wab
Accounting it is an
Research importan 3. Overview of
t topic. Accounting
Theory: Pre-
2. Understa theory,
nding Pragmatic
the theory,
relations Normative
hip Theory, and
between Positive Theory.
accounti 4. Accounting
ng research and
theory Scientific
and method.
policy 5. Directions in
making Accounting
research
3. Understa -Decision-
nding model
what Approach
measure -Capital
ment it market
is and its research
role in -Behavioral
accounti research
ng. - Agency
Theory
4. Gain -Information
insights Economics
the -Critical

Fakultas Ekonomi dan Bisnis, Universitas Trisakti

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 principal Accounting
valuatio
n
systems
in
accounti
ng
2 Mahasiswa Menguasai 1. Pragmatic a. 150’ a. Tingka b. Tingkat 3.75
mampu Konsep: Theories. Presenta t komunikasi %
memahami: 1. How 2. Syntactic and si komunik b.
1. Accountin pragmatic Semantic b. asi Kemampuan
g Theory approaches Theories Ceramah b. menjawab
Construction to Theory 3. Normative c. Kemamp
2. developme Theories Diskusi uan
nt apply to 4. Positive menjawa
The
acounting Theories b
Economics 2. Criticism Issues for
of Financial that have Auditing
Reporting been Theory
Regulation levelled at Construction.
historical 5. The Case for
cost Unregulated
accounting Markets for
as a Accounting
theoretical Information:
model - Agency Theory
3. Normativ - Competitive
e true Capital Markets
income and Signaling
theories Incentives
and the -Arguments in
decision- Favor of Private
usefulness Contracting
approach Opportunities.
to 6. The Case of
accounting Regulated
theory Markets for
4. How Accounting
positive Information
theories are - Market Failure
constructed - Social Goals
5. Understa - The
nding codificational
theoretical Justification od
arguments Standards
that favor Setting
unregulate - Comparing
d financial Regulated and
reporting. Unregulated
6. Understa Markets
nd counter
arguments 7. Imperfections
in favor of of Accounting
regulating Regulation
the 8. The
financial Regulatory
reporting Process.

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 rocess 9. Economic
7. Understa Consequences
nd key of Accounting
terms in Policy
the
regulation
argument,
such as
public
goods and
signalling.
8. Apprecia
te both the
political
and
economic
nature of
the
regularity
process and
the
important
role of due
process in
regularity
deliberatio
ns and
policy
making.
9. Identify
the
economic
consequenc
es of
accounting
standars on
the various
parties
affected by
standard-
setting
process
3 Mahasiswa Menguasai 1.Postulates and 150’ a.Tingkat a.Tingkat 3.75
mampu Konsep: Princples. komunik komunikasi %
memahami: 1. Understa - Special asi b.Kemampua
Postulates, nd the Commitee on b.Kema n menjawab
Principles, significance Research mpuan
of Program menjawa
and Accounting -Accounting b
Concepts Research Research Study
The Search Studies No No 1 (ARS 1)
1 and 3 and - Accounting
of Objective
why they Research Study
failed No 3 (ARS 3)
2. Be -A Perspective
familiar on ARS 1 and
with the ARS 3.

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 basic 2.Basic
concept of Concepts
pustulates Underlying
and Historical
principles Costing
that 3.Equity
underlie Theories
historical - Proprietary
costing Theory
3. Grasp - Entity Theory.
the equity - Residual Equity
theories of Theory
accounting, - Fund Theory
their - Commander
potential Theory
usefulness, 4.ASOBAT
and their 5. APB
limitations Statement 4
for 6.The Trueblood
analyzing Commitee
transaction Report
and events. 7.SATTA
4. Understa 8.User
nd the rise Objectivity and
in User Diversity
importance
of user
needs and
objectives
after
Accounting
Research
Studies no
1 and 3.
5. Apprecia
te the
significance
of the
reports and
documents
covered
here that
chronologic
ally came
between
Accounting
Research
Studies 1
and 3 and
the
conceptual
framework,
6. Compreh
end the
basic
objectives
of financial

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 reporting
7. Understa
nd the user
heterogene
ity issue
4 Mahasiswa Menguasai 1. The role of a a. 150’ a.Tingkat a.Tingkat 3.75
mampu Konsep: Conceptual Presenta komunik komunikasi %
memahami: 1. The role Framework. si asi b.Kemampua
A of 2. Objective of b. b.Kema n menjawab
Conceptual conceptual conceptual Ceramah mpuan
Framework framework framework. c. menjawa
2. The 3. Developing a Diskusi b
- FASB, objective of conceptual
IASB, dan conceptual framework
PSAK framework. 4. A critique of
3. Developi conceptual
ng a framework
conceptual project.
framework 5. A conceptual
4. A critique framework for
of auditing
conceptual 6. FASB’s
framework Conceptual
project. Framework
5. A
conceptual
framework
for auditing
standards
5 Mahasiswa Menguasai 1. Importance 150’ a.Tingka a.Tingkat 3.75
mampu Konsep: of t komunikasi %
memahami: 1. The Measurement. komuni b.Kemampu
Measureme importan 2. Scales. kasi an
nt Theory t of
b.Kema menjawab
Measureme measure -Nominal<Ordin
ment mpuan
al, Interval,
nt 2. The menjaw
Ratio.
Application nominal, 3. Permissible ab
ordinal, Operations of
interval, scales.
and ratio 4. Types of
scales of Measurement:
measure Fundamental
ment. measurement,
3. The Derived
permissi Measurement,
ble dan Fiat
operatio Measurement.
ns of 5. Reliability and
scales. Accuracy:
4. The - Source of
differenc error
e -Reliable
between measuremen
fundame t.
ntal, -Accurate
derived

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 and fiat measuremen
measure t.
ment. 6. Measurement
5. Reliabilit in Accounting.
y and 7. Measurement
accuracy issues for
in auditors
measure 8. An overview
ment. of the three
6. Measure main income
ment in and capital
accounti measurement
ng systems in
7. Measure accounting
ment 9. Historical
issues Cost
for Accounting:
auditors. - Objective of
8. An accounting
overview .
of the -Capital and
three profit.
main - Matching of
income cost
and theory
capital -
measure Conservati
ment sm
systems - Arguments
in for
accounti historical
ng. cost
9. The accounting
historical - Criticsms of
cost historical
model cost
(argume accounting
nts for 10. Current cost
and accounting:
against) - Objective of
10. Current current
cost cost
accounti accounting
ng - Concept of
11. Financia business
l capital profit
versus - Holding
physical gains and
capital. losses
12. Exit - Why
price holding
accounti gains are a
ng. componen
13. The t of profit
differenc 11. Financial
e Capital
between Maintenance.

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 value in
use and 12. Exit price
value in accounting:
exchang - Income and
e capital.
14. Global - Objective of
initiative accounting
and - Arguments
relations for exit price
hips with accounting
‘fair -Arguments
value’ against exit
accounti price
ng under accounting.
IFRS. 13. Value in use
15. Issues and value in
for exchange
auditor. 14. Issues for
auditors

6 Mahasiswa Menguasai 1. Earnings, a. 150’ a.Tingkat a.Tingkat 3.75

mampu Konsep: Dividends, and Presenta komunik komunikasi %
memahami: 1. Understa Stock Prices si asi b.Kemampua
Usefulness nd the 2. Residual b. b.Kema n menjawab
of link Income Models Ceramah mpuan
between - Economic c. menjawa
Accounting accounti Profit Diskusi b
Information ng -Residual
to Investors informati Income and
on, Dividend
and
dividend Discount Model
Creditors s, and -Residual
stock Income and
prices. Performance
2. Understa Measurement
nd the 3. Background
basic of on Risk and
residual Return
income - Efficient
models. Markets
3. Understa Hypothesis
nd the (EMH)
basic of -Capital Assets
the Pricing Model
efficient- (CAPM).
market -Events Studies
hypothes 4. The Value of
is Accounting
4. Understa Information:
nd the Evidence frm
basic of Return Data
event 5. The Value of
studies Accounting
and Information:
cross- Evidence from
sectional Direct Valuation
valuation 6. Accounting

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 studies. Data and
5. Be Creditors
familiar 7. Importance
with the of Earnings
general Forecasting
findings 8. Empirical
of Research and
market- Standard
based Setting.
accounti
ng
research
regardin
g the
usefulne
ss of
accounti
ng
informati
on for
investors
.
6. Understa
nd that
accounti
ng
informati
on is
useful to
creditors
in
evaluatin
g default
risk and
predictin
g
bancrupt
cy.
7. Understa
n the
role of
accounti
ng
informati
on for
use in
forecasti
ng
earnings.
7 Mahasiswa Menguasai 1. What a. 150’ a.Tingka a.Tingkat 3.75
mampu Konsep: Underlies the Presenta t komunikasi %
memahami: 1. Apprecia Choice Among si komuni b.Kemampu
Uniformity te why Accounting b. kasi an
and different Method? Ceramah
b.Kema menjawab
alternati 2. Uniformity c.
Disclosure ves exist - The Nature Diskusi mpuan
in and Complexity menjaw

Fakultas Ekonomi dan Bisnis, Universitas Trisakti

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 accounti od Events ab
ng. -Relevan
2. Understa Circumstances
nd what - The
relevant terminology of
circumst Relevance
ances - The Role of
are. Management in
3. Understa Relevance
nd the Circumstances.
nature of - Finite and
finite Rigid Uniformity
and rigit 3. The
uniformi Usefulness of
ty and Accounting
flexibility Allocations
. 4. Disclosure
4. Analyze - The disclosure
whether function of the
standard SEC
s are - The Shift
utilizing Toward
finite Informative
uniformi Disclosure
ty, rigid - Imperfections
uniformi of the
ty, or Disclosure
flexibility Process
. - Forms and
5. Grasp Methods of
the Disclosure
importan 5.Improving
ce of Accounting
allocatio Standards
ns and
understa
nd why
they are
arbitrary.
6. Understa
nd the
growing
role of
disclosur
e.
7. Grasp
the
significan
ce of
how
manage
ment
earnings
forecast,
manage
ment’s
discussio

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 n and
analysis,
segment
al
disclosur
es, and
quarterly
reporting
provide
importan
t
informati
on to
users.
8 UJIAN 25%
TENGAH
SEMESTER
9 Mahasiswa Menguasai 1. The a. 150’ a.Tingka a.Tingkat 3.75
mampu Konsep: relationship Presenta t komunikasi %
memahami: 1. Apprecia between si komuni b.Kemampu
The te the balance sheet b. kasi an
Balance underlyi and income Ceramah
b.Kema menjawab
Sheet ng statement. c.
approac - Articulation Diskusi mpuan
Assets h to - The menjaw
Liabilities balance Nonarticulated ab
and sheet Approach
owners’equ and 2. Assets
ity income - Definition of
stateme Assets
nt - Executory
relations Contracts
hip. - Recognition
2. Understa and
nd the Measurement
evolving of Assets
definitio 3. Liabilities
ns od -Definition of
assets, Liabilities
liabilities - Recognition
, and and
owners’e Measurement
quity. of Liabilities
3. Apprecia 4. Owners’
te the Equity
complexi - Definition of
ty of Owners’ Equity
Balace -Recognition
sheet and
valuation Measurement
techniqu of Owners’
es and Equity
recent 4.Financial
trends. Instruments
4. Compreh 5. Classification
end in the Balance
hybrid Sheet.

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 securitie
s
5. Understa
nd the
nature of
derivativ
es
6. Compreh
end
balance
sheet
classifica
tion
issues.
7. Issues
involved
in
defining
assets
and
applying
those
definitio
ns.
8. Why
recogniti
on and
measure
ment
criteria
are both
importan
t and
controve
rsial
9. The
relations
hip ao
assets
recogniti
on and
measure
ment of
income
and
equity.
10. The
implicati
ons of
use of
mixed
attribute
measure
ment
model
and fair
value

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 measure
ment
methods
.
11. Issues
arising
for
standard
s setters
and
auditors
from
current
assets
recogitio
n and
measure
ment
methods
.
12. The
propriet
ary and
entity
perspecti
ves
13. Issues
involved
in
defining
liabilities
and
equity.
14. Current
measure
ment
practices
in
relation
to
liability
and
equity
15. Chaleng
ing
issues
for
standard
s setters
and
auditors.

1 Mahasiswa Menguasai 1. Income a. 150’ a.Tingka a.Tingkat 3.75

0 mampu Konsep: Definitions Presenta t komunikasi %
memahami: 1. Understa 2. Revenues and si komuni b.Kemampu
The nd the Gains b. kasi an
significan 3. Expenses and Ceramah

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 Income ce of the Losses c. b.Kema menjawab
Statement evolving 4. Future Events Diskusi mpuan
Revenue definitio and Accounting menjaw
ns of Recognition ab
Expenses
revenues 5. Current
, Operating
expenses Versus All-
, gains, Inclusive
and Income.
losses. 6. Comprehensi
2. Apprecia ve Income.
te the 7. Non
imprtanc Operating
e of Sections
future -Extraordinary
events Items
relative -Accounting
to Changes
revenue -Prior Period
and Adjustments
expense 8. Earnings Per
recogniti Share
on.
3. Underast
and the
complexi
ty
underliyi
ng the
income
stateme
nt and its
organiza
tion and
presenta
tion.
4. Understa
nd the
importan
ce of
compreh
ensive
income.
5. Grasp
the
significan
ce of the
simplifie
d
approac
h to
earnings
per
share.

1 Mahasiswa Menguasai 1. Contracting a. 150’ a.Tingkat a.Tingkat 3.75

1 mampu Konsep: Theory Presenta komunik komunikasi %

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 memahami: 1. Contracti 2. Agency si asi b.Kemampua
Positive ng Theory b. b.Kema n menjawab
Accountin Theory 3. Price Ceramah mpuan
g Theory 2. Agency protection c. menjawa
Theory and Diskusi b
3. Price shareholder/
protectio manager
n and agency
sharehol problems
der/ 4. Shareholder-
manager debtholder
agency agency
problem problems
s 5. ex post
4. Sharehol opportunism
der- and ex ante
debthold efficient
er contracting
agency 6. Signalling
problem Theory
s 7. Political
5. The process
differenc 8. Conservatism,
e accounting
between standards and
ex post agency costs
opportu 9. Additional
nism and empirical tests
ex ante of the theory
efficient 10.Evaluating
contracti the theory
ng 11. Issue for
6. Signalling auditors.
Theory.
7. Political
process
8. Conserva
tism,
accounti
ng
standard
s and
agency
costs
9. Addition
al
empirical
tests of
the
theory
10. Evaluati
ng the
theory
11. Issue
for
auditors.

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1 Mahasiswa Menguasai 1. The a. 150’ a.Tingka a.Tingkat 3.75
2 mampu Konsep: philosophy of Presenta t komunikasi %
memahami: 1.The positive si komuni b.Kemampu
Capital philosop accouting b. kasi an
Market hy of theory Ceramah
b.Kema menjawab
Research positive 2. The strengths c.
accoutin of positive Diskusi mpuan
The Value menjaw
g theory accouting
Relevance of 2.The theory. ab
Accounting strength 3. The scope of
Information s of positive
positive accouting
accoutin 4. Capital
g theory. market
3.The scope research and
of the efficient
positive market
accoutin hypothesis.
g 5. The influence
4.Capital of accounting
market information
research on investor
and the behavior and
efficient share prices.
market - Direction
hypothes - Magnitute
is. -Information
5.The asymmetry and
influence firms size
of -Magnitude of
accounti profit releases
ng from other firms
informati - Volatility
on on - Association
investor studies and
behavior earnings
and response
share coefficient
prices. - Determinants
6.Trading of firm value
strategie - Factors which
s and can affect the
mechani ERC
stic 6. Trading
behaviou strategies
ral and
effects mechanistic
7.Issues for behavioural
auditors. effects
7. Issues for
auditors.
1 Mahasiswa Menguasai 1. Efficient a. 150’ a.Tingkat a.Tingkat 3.75
3 mampu Konsep: Contracing Presenta komunik komunikasi %
memahami: 1. Concept Theory si asi b.Kemampua
The Efficient of 2. Source of b. b.Kema n menjawab
Contracting Efficient Efficient Ceramah mpuan
Contracti Cntracting c. menjawa

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RPS Teori Akuntansi/2019 18
 Approach to ng Demand for Diskusi b
Decision 2. Employe Financial
e stock Accounting
Usefulness options Information.
3. Contract 3. Accounting
efficienc Policies for
y versus Efficient
opportu Contracting
nitiesm
4. Implicit
Contract,
non-
coopera
tive
games
1 Mahasiswa Menguasai 1. Overview of a. 150’ a.Tingkat a.Tingkat 3.75
4 mampu Konsep: Earnings Presenta komunik komunikasi %
memahami: 1. Pattern management. si asi b.Kemampua
Earnings of 2. Pattern of b. b.Kema n menjawab
Managemen Earnings Earnings Ceramah mpuan
Manage Management c. menjawa
t ment 3. Evidence of Diskusi b
2. Motivati Earnings
on for Management
Earnings for Bonus
Manage Purposes.
ment 4. Other
3. Implicati motivations for
ons for Earnings
accounti Management
ng 5. The Good
Side of Earnings
Management
6. The Bad side
of Earnings
Management.
7. Conclusions
on Earnings
Management
1 Mahasiswa Menguasai 1. Behavioural a. 150’ a.Tingkat a.Tingkat 3.75
5 mampu Konsep: Accounting Presenta komunik komunikasi %
memahami: Research: si asi b.Kemampua
Behavioura 1. The Definition b. b.Kema n menjawab
l Research behaviou and Scope Ceramah mpuan
in 2. Why is BAR c. menjawa
ral
Important? Diskusi b
Accounting perspecti
- Development
Emerging ve and of behavioural
issues in tha accounting
accounting nature of research.
behaviou - An overview of
and auditing
ral apprach to
understanding
accounti
information
ng processing
research. - The Brunswik
lens model

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RPS Teori Akuntansi/2019 19
 2. The role -Process tracing
of methods
accounti -Probabilistic
judgement
ng
-Lens model
informati studies
on - Process tracing
within studies
and - Format and
outside presentation
the offinancial
statements
accounti
3. Representati
ng entity veness: The
provided Evidence
by - Availability :
studying the evidence
behaviou - Anchoring and
r. adjustment
- Expert
3. The judgement and
rules of thumb
influence
4. Accounting
of and
acountin Behaviour
g 5. Limitation of
informati BAR
on on 6. Issues for
behaviou Auditors
r and on
7. Current
decision
factors
process.
influencing
4. The fact accounting
that and
organiza auditing
tion are research,
complex regulation
environ and
ments practice.
and
- XBRL
accounti
ng - The Effect
disclosur of Corporate
es are collapses and
trade-off The
between Sarbanes-
competi Oxley Act
ng (2002)
perspecti
ves and 8. Issues
interest. surroundin
g the

Fakultas Ekonomi dan Bisnis, Universitas Trisakti

RPS Teori Akuntansi/2019 20
 5. The application
inherent of fair
constrain value
ts on accouting
behaviou during the
r global
research. financial
crisis.
6. Issues for
auditors. 9. Possible
directions
7. Current in the
factors future
influenci internation
ng al
accounti standards
ng and setting
auditing arrangeme
research, nts.
regulatio
n and 10. Sustainabil
practice. ity
accounting
8. Issues , reporting,
surround and
ing the assurance
applicati
on of fair - What is
value sustainability
accoutin accounting and
g during reporting?
the
global - Recent
financial developments
crisis. in sustainability
reporting
9. Possible
direction - Trends in
s in the sustainability
future reporting
internati assurance
onal
- Why seek
standard
assurance for
s setting
sustainability
arrange
reports?
ments.
- Sustainability
10. Sustain
assurance
ability
standards
accounti
ng, 11. Other non-

Fakultas Ekonomi dan Bisnis, Universitas Trisakti

RPS Teori Akuntansi/2019 21
 reporting financial
, and accounting
assuranc and
e reporting
issues
11. Other
non- - Water
financial Accounting
accounti
ng and
reporting
issues.

1 UJIAN AKHIR SEMESTER

6 30
Total 2.10 100
0’
Catatan:
1. Capaian Pembelajaran Lulusan PRODI (CPL-PRODI) adalah kemampuan yang dimiliki oleh setiap
lulusan PRODI yang merupakan internalisasi dari sikap, penguasaan pengetahuan dan
ketrampilan sesuai dengan jenjang prodinya yang diperoleh melalui proses pembelajaran.
2. CPL yang dibebankan pada mata kuliah adalah beberapa capaian pembelajaran lulusan program
studi (CPL-PRODI) yang digunakan untuk pembentukan/pengembangan sebuah mata kuliah
yang terdiri dari aspek sikap, ketrampulan umum, ketrampilan khusus dan pengetahuan.
3. CP Mata kuliah (CPMK) adalah kemampuan yang dijabarkan secara spesifik dari CPL yang
dibebankan pada mata kuliah, dan bersifat spesifik terhadap bahan kajian atau materi
pembelajaran mata kuliah tersebut.
4. Sub-CP Mata kuliah (Sub-CPMK) adalah kemampuan yang dijabarkan secara spesifik dari CPMK
yang dapat diukur atau diamati dan merupakan kemampuan akhir yang direncanakan pada tiap
tahap pembelajaran, dan bersifat spesifik terhadap materi pembelajaran mata kuliah tersebut.
5. Kriteria Penilaian adalah patokan yang digunakan sebagai ukuran atau tolok ukur ketercapaian
pembelajaran dalam penilaian berdasarkan indikator-indikator yang telah ditetapkan. Kriteria
penilaian merupakan pedoman bagi penilai agar penilaian konsisten dan tidak bias. Kriteria
dapat berupa kuantitatif ataupun kualitatif.
6. Indikator penilaian kemampuan dalam proses maupun hasil belajar mahasiswa adalah
pernyataan spesifik dan terukur yang mengidentifikasi kemampuan atau kinerja hasil belajar
mahasiswa yang disertai bukti-bukti.
REFERENSI
1. Accounting Theory, Ninth Edition, Wolk, Dodd, and Rozycki; SAGE, 2017. (WDR)
2. Accounting Theory 7th Edition; Godfrey,Hodgson, Tarca, Hamilton, and Holmes,; John Willey &
Son Australia, 2010. (GH)
3. Financial Accounting Theory seventh Edition; William R Scott ; Pearson, 2015.(Scott)
4. PSAK terbaru
EVALUASI DAN PENILAIAN

1. Evaluasi dan Penilaian

Jenis Evaluasi Bobot Frekuensi

UTS 25% 1 kali

Fakultas Ekonomi dan Bisnis, Universitas Trisakti

RPS Teori Akuntansi/2019 22
 UAS 30% 1 kali

Quis dan tugas 15% 2 kali

Paper dan 20% 5 kali

presentasi

Partisipasi 10% 5 kali

2. Kriteria penilaian
Jawaban atau solusi masalah dinilai dengan skor dari 0-100 dalam proporsi komponen sesuai
dengan perhitungan.
3. Rubrik Penilaian

Kriteria Penilaian
KRITERIA
Bobot kuantita kualitatif
DOMAIN
tif 4 3 2 1
UTS 25% Nilai 0-
100
UAS 30% Nilai 0-
100
Quiz 10% Nilai 0-
100
Tugas mandiri 20% Nilai 0- >80% 70%-79% 50%-69% <50%
(Paper) 100 dikerjakan dikerjakan dikerjakan dikerjakan
dan dan dan dan
diserahkan diserahkan diserahkan diserahkan
tepat tepat tepat tepat
waktu waktu waktu waktu
tugas
Tugas Kelompok 15% Nilai 1- >80% 70%-79% 50%-69% <50%
(presentasi) 100 dikerjakan dikerjakan dikerjakan dikerjakan
dan dan dan dan
diserahkan diserahkan diserahkan diserahkan
tepat tepat tepat tepat
waktu waktu waktu waktu
tugas

Jakarta, 25 Juli 2019

Otorisasi Koordinator Mata Kuliah Koordinator Rumpun Mata Kuliah Ketua Program Studi

Dr. Titik Aryati, Ak, CA, MSi Dr. Susi Dwi Mulyani, Ak., CA

Fakultas Ekonomi dan Bisnis, Universitas Trisakti

RPS Teori Akuntansi/2019 23
Fakultas Ekonomi dan Bisnis, Universitas Trisakti
RPS Teori Akuntansi/2019 24