Pengungkapan Laporan Keuangan Konsolidasi Berdasarkan PSAK 4 Pada PT.Telekomunikasi Indonesia Tbk.
DOI:
https://doi.org/10.30640/digital.v2i2.1096Keywords:
Financial statements, consolidated financial statements, PSAK 4.Abstract
This study aims to understand the disclosure requirements of consolidated financial statements based on PSAK 4 at PT.Telekomunikasi Indonesia Tbk. This research is a qualitative research using descriptive analysis method and comparative analysis. Based on the results of this study it was concluded that the combined report of PT Telekomunikasi Indonesia Tbk was prepared in accordance with the 2009 revised PSAK 4 which refers to the combined and separate financial statements. In addition, it is ensured that all companies listed on the Indonesia Stock Exchange (IDX) have prepared their financial statements in accordance with accounting standards in force in Indonesia and regulations stipulated by the Financial Services Authority (OJK).
References
Asqolani, A. (2019). Pemanfaatan Laporan Konsolidasian dalam Penerapan Controlled Foreign Companies Rule. Substansi: Sumber Artikel Akuntansi Auditing Dan Keuangan Vokasi, 3(1), 59–80. https://doi.org/10.35837/subs.v3i1.496
Baihaqi, B. (2020). Analisis Pelaksanaan Konsolidasi Laporan Keuangan Pemerintah Pusat Dan Pemerintah Daerah Dalam Rangka Penerapan Statistik Keuangan Pemerintah. Abis: Accounting and Business Information Systems Journal, 6(1). https://doi.org/10.22146/abis.v6i1.59244
Humaidi, & Susanti. (2020). Analisis Sistem Penyusunan Laporan Keuangan Konsolidasi di Yayasan Hasyim Asy’ari. JFAS : Journal of Finance and Accounting Studies, 1(2), 77–96. https://doi.org/10.33752/jfas.v1i2.172
IAI. (2023). Pernyataan Standar Akuntansi Keuangan_Investasi pada entitas asosiasi. 15(15).
Irawati, T., & Harjanto, S. (n.d.). Perancangan Penyusunan Laporan Keuangan Konsolidasi. 25–34.
Karyawati, G. (2011). Akutansi Keuangan Lanjutan Edisi IFRS. Erlangga.
Kurniasari, W. (2016). LAPORAN KEUANGAN KONSOLIDASI SEKTOR PUBLIK (Perbandingan Beberapa Negara). Jurnal Akuntansi, 1(1). https://doi.org/10.24964/ja.v1i1.4
Mahmudah, S. (2018). AKUNTABILITAS LAPORAN KEUANGAN BADAN USAHA MILIK DESA (STUDI KASUS: BUMDES DESA SUNGON LEGOWO BUNGAH GRESIK). Ecopreneur.12, 1(2), 32. https://doi.org/10.51804/econ12.v1i2.376
Rustam, A. (2018). Persyaratan Pengungkapan Laporan Keuangan Konsolidasi Berdasarkan Psak 4 (Revisi 2009) Pada Pt Bank Mandiri (Persero) Tbk (Perusahaan Yang Terdaftar Di Bursa Efek Indonesia). Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, Dan Perbankan Syariah, 1(2), 82–94. https://doi.org/10.24252/al-mashrafiyah.v1i2.4736
Septiansyah, T., & Buana, U. M. (2020). Pelaporan konsolidasian. Laporan Keuangan Konsolidasi, May.
