POSISI SISTEM INFORMASI SEBAGAI AKTIVA DAN BIAYA PADA PELAPORAN KEUANGAN
Abstract
This study aimed to observe the financial reports, especially those of the companies listed in the Indonesia Stock Exchange. This work tried to investigate whether or not the companies classified and presented information system in their financial reports. It focused on the analysis of the positions of assets, costs, and expenses.
The result of this survey showed that most of the companies didn’t explicitly write the
information system on the balance sheet or in the lost and profit reports. But, some companies wrote it in the explanation of the financial report.
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LP3M Unika Widya Mandala Madiun
lp3m@widyamandala.ac.id