10
3)
Complete
information
is
complete
if
it
doesn’t
omit
important aspects of the underlying events or activities that it
measure;
4)
Timely
information
is
timely
if
it
is
provided
in
time
to
enable decision makers to use it to make decisions;
5)
Understandable
information
is
understandable
if
it
is
presented in a useful and intelligible format;
6)
Verifiable
information
is
verifiable
if
two knowledgeable
people acting independently would each produce the same
information;
7)
Accessible
information
is
accessible
if
it
is
available
to
isers when they need it and in a format they can use.”. (p.6).
2.1.3
Pengertian Akuntansi
Sedangkan
akuntansi,
menurut Hongren dan Harrison (2004),
“…is the information system that measure business activities, processes
that information into reports and communicates the result to decision
makers.” (p.4).
Arens Loebbecke yang diterjemahkan oleh Jusuf, A.A. (1996)
menyatakan, “Akuntansi merupakan proses pencatatan, pengelompokkan,
dan pengikhtisaran kejadian-kejadian ekonomi dalam bentuk
yang
teratur
dan logis dengan tujuan menyajikan informasi keuangan
yang dibutuhkan
untuk pengambilan keputusan.” (h.3).
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