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All Journal Primanomics : Jurnal Ekonomi & Bisnis JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Nabila Putri Maharani
Universitas Mataram
Economics, Econometrics & Finance

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Analysis Of Exchange Rate Differences And Foreign Currency Transactions In The Financial Statements Of PT. Smartfren Telecom Tbk Nabila Maharani Rahayu; Nabila Putri Maharani; Nadya Eka Juliana; Novia Rizki
Primanomics : Jurnal Ekonomi & Bisnis Vol. 23 No. 1 (2025): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v23i1.3372

Abstract

Companies all over the world now transact in a variety of foreign currencies due to globalization and the growth of international markets. One of the leading technology companies on the Indonesia Stock Exchange, PT. Smartfren Telecom Tbk., also faces complicated foreign currency transactions. The company frequently conducts cross-border transactions, which requires careful monitoring and reporting on foreign currency transactions and exchange rate differences. The purpose of this study is to find out the difference in exchange rates and foreign currency transactions in the consolidated financial statements and to evaluate how effective the policies and practices used by PT. Smartfren Telecom Tbk. in managing foreign currency risk. The analysis method in this study uses a quantitative descriptive approach, where data is collected through a literature review of various articles, journals, literature, and other references that are relevant to data sources derived from the Annual Report and Notes on the Financial Statements (CALK) of PT. Smartfren Telecom Tbk in 2023. The results of this study show that foreign currency transactions and exchange rate differences have been treated in accordance with PSAK 221. In preparing its consolidated financial statements, PT. Smartfren Telecom Tbk. complies with PSAK 221 on the use of foreign currency. In addition, the company has recognized the exchange rate difference in the income statement precisely, so that its financial statements accurately reflect financial performance in the context of exchange rate changes.
SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, GENDER DAN KUALITAS LAPORAN KEUANGAN Biana Adha Inapty; Wirawan Suhaedi; Rr Sri Pancawati M; Nabila Putri Maharani
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 2 (2025): Edisi Oktober
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i2.4382

Abstract

Drawing upon the framework of Agency Theory, this research investigates the influence of Accounting Information Systems (AIS), Internal Control Systems (ICS), and gender on the quality of financial statements (QFS). This theory posits that agency problems arise from potential conflicts of interest and information asymmetry between managers (agents) and owners (principals). Consequently, strong governance mechanisms, such as AIS, ICS, and effective oversight, are required to align interests and ensure accountability. Employing a quantitative design, the study collected primary data through questionnaires administered within local government entities. The hypotheses were tested through multiple regression analysis. The findings indicate that AIS and ICS contribute positively to enhancing the relevance, reliability, and timeliness of financial statements. Another significant finding is the positive influence of gender on QFS, where the presence of women in managerial structures or audit committees improves objectivity and the effectiveness of oversight, thus mitigating potential opportunistic managerial behavior. This aligns with the principles of Agency Theory, which regards strong control mechanisms as key to reducing conflicts of interest and agency costs. Managerially, the findings highlight the importance of optimizing integrated accounting information systems, reinforcing internal control functions, and promoting gender diversity in corporate governance structures. The combination of these three factors is proven to enhance financial reporting quality, strengthen oversight mechanisms, and reduce agency problems.
Co-Authors Biana Adha Inapty, Biana Adha Nabila Maharani Rahayu Nadya Eka Juliana Novia Rizki Rr Sri Pancawati M Suhaedi, Wirawan