Image of Prosedur audit dan analisa kinerja atas portofolio efek reksa dana saham XY

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Prosedur audit dan analisa kinerja atas portofolio efek reksa dana saham XY

Mutual fund is an investment tool that can help people to invest in capital market and a catalyst that can increase national economic growth. Pernyataan Standar Akuntansi Keuangan 49 defines mutual fund as an institution used to accumulate funds from investors which will be subsequently invested in a portfolio of securities by the investment manager. The main activity in mutual fund is investing and related to management of securities portfolio. Accounting treatment of mutual fund?s investment must comply with generally accepted accounting standard and the operation must comply with regulation from Badan Pengawas Pasar Modal (Bapepam). It is important to conduct an Audit of mutual fund to ascertain that any accounting treatment of this account is conform with PSAK 49 and is recorded in a correct amount and consistent accounting method. By this procedures, than auditor believes securities portfolio is present fairly in all material respect and there is no violation of Bapepam Rules in mutual fund?s activities. Mutual funds is managed by professional investment manager. It is important for an investor to evaluate the performance of fund manager in selecting the secutities portfolio and give a positive return. The evaluation of portfolio performance must consider return and risk. The well known method for evaluate portfolio performance are Sharpe Ratio, Treynor, and Alpha Jensen.Ada Tabel & bibligraphy

Ketersediaan

Call NumberLocationAvailable
6207PSB lt.2 - Karya Akhir1
Penerbit Jakarta Departemen Akuntansi FAkultas Ekonomi UI.,
Edisi -
Subjek Shares
Mutual funds
Portfolio investment
Performance analysis
Auditing : Procedures
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xii, 74 p., 56 p. : diagr. , il. : 30 cm & lamp.
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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