Berbahayakah Instrumen Derivatif dalam Konteks Akuntansi?

Dewa Mahardika

Abstract


Abstrak: Berbahayakah Instrumen Derivatif dalam Konteks Akuntansi? Penelitian ini bertujuan untuk memperoleh gambaran yang objektif terkait penggunaan instrumen derivatif sebagai alat lindung nilai. Penelitian menggunakan metode analisis kualitatif dengan penelusuran dan perbandingan beragam peraturan terkait instrumen derivatif. Hasil menunjukkan bahwa peraturan akuntansi telah mengakui prinsip saling mengkompensasi sehingga instrumen derivatif dapat dimanfaatkan sebagai alat manajemen risiko guna meminimalkan dampak fluktuasi harga terhadap laporan keuangan. Peraturan lembaga pengawas juga memungkinkan instrumen derivatif digunakan sebagai alat lindung nilai dan alat spekulasi. Guna mencegah dampak negatif dari penggunaan instrumen derivatif, lembaga pengawas telah memberikan beragam pembatasan penggunaan instrumen derivatif.

 

Abstract: Are Derivative Instruments Risky from the Point of View of Accountancy? The aim of this research is to develop objective understanding on derivative instruments for hedging tool. The research uses qualitative analysis method by scrutinizing and comparing various regulations on derivative instruments. Results show that accounting principles has recognized netting-off principle so that derivatives instruments can be used as risk management tool to minimize price fluctuation effect on financial report. Additionally, watchdogs allow derivative instruments to be used for hedging as well as speculation. In order to minimize negative effects of derivative instruments, the watchdogs has put various requirements on using derivative instruments.


Keywords


PSAK No. 55; Lindung Nilai; Instrumen Derivatif

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