DECISION USEFULNESS: TRADE-OFF ANTARA RELIABILITY DAN RELEVANCE [JURNAL]

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

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