Decision Usefulness: Trade-Off Antara Reliability Dan Relevance

ABSTRACT
The purpose of this article is to search for trade-off solution between reliability and relevance. Approach that can be used to have more reliable and relevant financial statement is decision usefulness. This approach suggests that financial statement must be useful to become a base of investors’ decision making.
The change function of financial statement from just a tool of responsibility to become a tool of decision making has caused historical cost-based financial statement could not be used to predict future value of a firm. This problem could be solved by presenting full disclosure of financial statement. Discussion session shows that full disclosure results in more useful and reliable accounting information to be used in decision making process of various users.
Keywords: decision usefulness, trade-off, full disclosure, financial reporting

I. PENDAHULUAN
Sejak dipisahkannya kepemilikan pribadi (owner) menjadi kepemilikan bersama (shareholders), maka ada pemisahan pengelolaan antara pemilik dengan pengelola (management). Seiring dengan perubahan tersebut fungsi laporan keuangan sebagai alat pencatatan dan pertanggung jawaban akan menjadi alat untuk pengambilan keputusan. Konsekuensi dari perubahan tersebut adalah laporan keuangan harus memberikan nilai lebih (mampu memprediksi tingkat pengembalian modal) kepada para penggunanya (users). Hal ini sesuai dengan tujuan laporan keuangan yang ada dalam pernyataan SFAC No. 1 sebagai berikut (FASB, 1980a) sebagai berikut.
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