STANDAR AKUNTANSI: KAJIAN KRITIS PRINCIPLE-BASED VERSUS RULE-BASED

Krismiaji .

Abstract


Standar akuntansi yang dihasilkan sampai dengan awal abad 20 cenderung mendasarkan pada aturan rinci (rule-based), yang membuat para pengguna merasa nyaman. Namun seiring perkembangan dalam dunia bisnis, berbagai kecurangan akuntansi yang terjadi memaksa pembuat aturan menerbitkan sarbanes oxley act of 2002, yang dalam pasal 108 menginstruksikan SEC untuk mempelajari kemungkinan penerapan principle-based dalam penyusunan standar akuntansi. Hasil kajian kritis terhadap kedua perubahan pendekatan dari rule-based menjadi principlesbased dalam penyusunan standar akuntansi di Amerika Serikat adalah sebagai berikut. Pertama, pada dasarnya standar akuntansi yang selama ini dibuat oleh FASB sebagian sudah memiliki sifat principle-based, namun sebagian lagi memiliki sifat rule-based. Kedua, standar akuntansi yang memiliki sifat rule-based diyakini tidak mengandung prinsip atau mengandung prinsip yang keliru, sehingga perlu dijabarkan lebih lanjut dengan menggunakan pedoman implementasi dan sejenisnya. Ketiga, principle-based mengandung kelemahan utama yaitu tidak bisa menghasilkan statemen keuangan yang memiliki daya banding dengan perusahaan lainnya dan cenderung tidak konsisten. Keempat, dari sudut pandang akuntan, ternyata para akuntan lebih menyukai rule-based karena mereka dapat terhindar dari upaya tuntutan hukum sebagai akibat judgment yang salah dalam pelaporan keuangan. Kelima, upaya untuk berpindah dari rule-based ke principle-based tidak dapat berjalan dengan lancar, karena konstituen FASB masih menghendaki agar FASB membuat pedoman implementasi
Kata kunci: rule-based, principle-based, standar akuntansi.


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DOI: https://doi.org/10.35591/wahana.v13i1.34

Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
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