TEORI PENGUKURAN

MEASUREMENT THEORY

Febrian (12) Fiqhi (14) Irfan (25)

SUB BAHASAN
Pentingnya
Pengukuran

Skala Pengukuran

Operasi yang
Diperbolehkan
atas Skala
Pengukuran

Jenis Pengukuran

Keandalan dan
Akurasi

Pengukuran
Dalam Akuntansi

Isu Pengukuran
Bagi Auditor

Pentingnya Pengukuran Definisi

The assignment of numerals to represent properties of material
systems other than numbers, in virtue of law governing these
properties. (Campbell)

Pentingnya Pengukuran - Tujuan

Pengukuran merupakan bagian penting dari pengamatan ilmiah
karena data kuantitatif dari pengukuran dapat memberikan
informasi yang lebih jelas daripada data kualitatif.
Akuntansi memerlukan pengukuran karena data kuantitatif
merupakan bagian dominan dari informasi akuntansi.

Skala Pengukuran
No
mi
nal

Ord
inal

Int
erv
al

Rat
io

Operasi yang Diperbolehkan

atas Skala Pengukuran
Invarian

Urutan titik2
yang diukur
tidak
berubah

Suatu skala dikatakan invarian jika sistem

pengukuran menghasilkan bentuk umum yg sama
dari variabel yg diukur, dan pengambil keputusan
akan mengambil keputusan yang sama.

Rasio antar
titik tidak
berubah

Titik nol
tidak
berubah

Jenis Pengukuran
Proses pengukuran mirip dengan pendekatan ilmiah dalam membangun teori
Menurut Campbell Pengukuran : Fundamental Measurement and Derived
Measurement
Togerson menambahkan satu definisi : Fiat Measurement

Jenis Pengukuran
Fundamen
tal
Mengacu kepada
hukum alam
Independent
Mudah
membandingkan
secara fisik
Contoh : panjang,
volume

Derived
Bergantung kepada
dua atau lebih
pengukuran
Contoh : density =
mass x volume

Fiat
Not Based confirmed
theory
Umumnya dalam ilmu
sosial
Contoh : profit =
revenueexpense+gain-loss
Uji validitas : relate
property to other
variables to see if they
are meaningful

Reliability and Accuracy

Sources of error
Reliable measuremen
Accurate
measurement

Sources of error

No measurement is free from error except counting

1. Measurement operations stated
imprecisely

3.
Instrument

2.
Measurer

4.
Environment

5. Attribute
unclear

6. Risk and
uncertainty

So, establish limit of acceptable error

Reliable measurement
Reliability : 1. proven consistency
2. repeatable/reproducible
Realibility aspect: 1. accuracy and certainty of measurement
2. faithfulness of disclosure
Measurement aspect : precision (number and measurement operation)

Accurate measurement
Consistency of result, precision and reliability do not necessary lead to accuracy.
For many measurement true value is no known
Instead of using the term accuracy, it may be prudent to use validity

Measurement in Accounting

proses penentuan jumlah moneter.

Belkaoui: proses membebankan satuan uang / harga
atas suatu objek atau transaksi

Berapa jumlah rupiah yang harus dilekatkan pada suatu

objek (elemen atau pos) sesuai dengan atributnya.
Dalam konteks kerangka konseptual, pengukuran lebih
diarahkan pada penilaian yaitu jumlah yang harus
disajikan dalam statemen keuangan. (Suwarjono)

gukuran dalam Akuntansi

is derived from the net of fair

value measure of assets and
liabilities.
Opening Capital

Ending Capital

Capital Usage
(Expense)
Opening

Capital

Fair Value Change

in Net Assets

Pengukuran Berubah
up until 1000 AD
Seiring Waktu
Single entry accounting was used to count and
safeguard assets.

Pengukuran Berubah
Post Crusade Era
Seiring Waktu
Terbukanya jalur
perdagangan lintas Asia
& Timur Tengah
Banyak joint venture
terbentuk di Eropa yang
berdagang ke luar
Profit dihitung dari
modal perjalanan
dikurangkan ke nilai
barang/keuntungan
yang didapat
Abad 14 lahir konsep

18th

Pengukuran Berubah
and early 19 century
Seiring Waktu
Introduction of 1844 Joint
th

Stock Companies
Regulation and Registration
Act to protect creditors and
emphasise conservative
accounting valuation.
Acceptance of LCNRV as a
measurement principle
As trains service industry
developed in the USA,
depreciation concept was
born to accommodate the
going-concern assets as its
ability to produce services.

19th

Pengukuran Berubah
century and forward
Seiring Waktu
Hingga awal abad 19,
hanya ada sedikit teori
yang dikembangkan terkait
capital maintenance &
profit sampai Paton and
Littleton menyampaikan
konsep-konsep mereka.
Salah satunya bahwa
penggunaan current
replacement prices kurang
dapat dipercaya
dibandingkan dengan
historical prices.
Muncul tantangan bahwa

Historical Cost VS Fair Value

HISTORICAL COST
Rerifiability / simple mathematical calculation
Objective
Reliable
Relevant ???

Historical Cost VS Fair Value

FAIR VALUE
reliability for making economic decision
relevance (predict future economic performance)
problem: changing market prices and the attributes of the
asset being measured have a number of different
interpretations and ways of being implemented into an
accounting system
Factor: inflation, market prices, economic condition,
subjectivity.
High volatility

Measurement Issues for Auditors

The focus of profit measurement:

Matching revenues and expenses
Assessing the changes in the fair
value of net assets

Auditors must determine whether

management has made appropriate
and reasonable valuations

Measurement Issues for Auditors

Profit measurement related to impairment loss:

berdasarkan standar akuntansi IAS
36/AASB 136, jika ada penurunan
nilai
harus
diakui
sebagai
impairment loss.
Auditor harus memastikan auditee
konsisten
dan
relevan
dalam
mengimpair,
tidak
mencari
keuntungan.

Measurement Issues for Auditors

Profit measurement related to historical cost

Auditor tetap mengalami kendala dalam
penerapan historical cost pada industri dengan
penerapan costing yang bertingkat dan rumit.
Auditor harus memeriksa dasar penerapan
metode costing, asumsi dan konsistensi data.
Perubahan kondisi produksi bisa mengubah
alokasi yang signifikan mempengaruhi COGS

Terima kasih