PERBANDINGAN CURRENT COST DAN HISTORICAL COST ATAS PENYAJIAN NILAI INVESTASI SURAT BERHARGA (STUDI EMPIRIS PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 - 2017)

Muslimah Muslimah, Moh. Amin, Afifudin Afifudin

Abstract


This study aims to determine how Current Cost and Historical Cost Comparison of Presentation of Securities Investment Value (Empirical Study of Insurance Companies Listed on the Indonesia Stock Exchange in 2014 - 2017). The sample in this study was 14 insurance companies listed on the Stock Exchange, based on the analysis using the multiple linear regression method, it was found that the results of testing using multiple linear regression models, can be obtained based on the comparison of the results of multiple linear regression analysis of the regression model (1) and (2), obtained R square value for the regression model (1) of 0.301 and for the regression model (2) of 0.303. The value of R square shows the ability percentage of the independent variable of a regression model to the dependent variable. In the regression model (1) the value of 0.303 indicates that the variance of the stock market price can be explained by changes in the BVEB and BINV variables of only 30.3%. Whereas in the regression model (2), the value of 0.301 indicates that the variance of the stock market price can be explained by changes in the BVEB and FINV variables of 30.1%. The higher value of the R square regression model (1) than the regression model (2) So the conclusion is the Historical Cost method or the cost is now more relevant to be used in presenting the value of securities investment in the insurance company's financial statements


Keywords : Current Cost, Historical Cost, Investment


Full Text:

PDF

Refbacks

  • There are currently no refbacks.