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All Journal JAMANTA Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung
Athaya Allifia
STIE Indonesia Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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POST-REPORTING EVENTS DISCLOSURE UNDER PSAK 210: EVIDENCE FROM PT UNITED TRACTORS TBK AND ITS IMPLICATIONS FOR FINANCIAL REPORTING QUALITY Athaya Allifia; Aufi Sekar Galih; Amanda Wulandari; Rimi Gusliana Mais
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i2.1797

Abstract

The convergence of Indonesian Financial Accounting Standards with International Financial Reporting Standards has strengthened the importance of transparent disclosure of events occurring after the reporting period through PSAK 210. Despite this regulatory development, empirical evidence regarding the implementation of PSAK 210 remains limited, particularly in industries characterized by complex strategic investments. This study aims to analyze the implementation of PSAK 210 by PT United Tractors Tbk, evaluate its compliance with post-reporting event disclosure requirements, and identify opportunities for improving disclosure quality. A qualitative approach employing content analysis was adopted. The study utilized secondary data comprising the 2023 Annual Report, 2023 Consolidated Financial Statements, Notes to the Financial Statements, Independent Auditor's Report, and other official corporate publications of PT United Tractors Tbk. Data were analyzed through documentary analysis to evaluate the classification and disclosure of events after the reporting period in accordance with PSAK 210. The findings indicate that the company appropriately classified the additional investment in PT Supreme Energy Sriwijaya as a non-adjusting event because the legal recognition criteria had not been fulfilled at the reporting date. The transaction was therefore disclosed in the Notes to the Financial Statements and subsequently recognized in the 2024 financial statements after legal ownership was established. Although the company substantially complied with PSAK 210, disclosure quality could be further improved through explicit reference to the standard and the inclusion of quantitative information regarding the expected financial impact of material post-reporting events. This study contributes to the literature on PSAK 210 implementation and provides practical guidance for enhancing transparency, accountability, and financial reporting quality among publicly listed companies in Indonesia.
ANALISIS PENERAPAN PSAK 210 PERISTIWA PERIODE SETELAH PELAPORAN PADA LAPORAN KEUANGAN PT UNITED TRACTORS TBK Athaya Allifia; Aufi Sekar Galih; Amanda Wulandari; Rimi Gusliana Mais
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i2.1797

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan PSAK 210 mengenai Peristiwa Setelah Periode Pelaporan dalam laporan keuangan tahun 2023 PT United Tractors Tbk. PSAK 210 berfungsi sebagai pembaruan atas PSAK 8, yang mengatur cara perusahaan mengakui dan mengungkapkan peristiwa yang terjadi setelah tanggal pelaporan tetapi sebelum persetujuan laporan keuangan. Penelitian ini menggunakan metodologi kualitatif, dengan menganalisis isi laporan tahunan perusahaan dan catatan tambahan pada laporan keuangan. Temuan menunjukkan bahwa PT United Tractors Tbk telah menerapkan PSAK 210 dengan efektif. Peristiwa investasi yang melibatkan anak perusahaan, PT Supreme Energy Sriwijaya, diklasifikasikan sebagai peristiwa non-penyesuaian (non-adjusting event) karena otorisasi hukumnya terjadi setelah tanggal pelaporan. Meskipun perusahaan tidak secara eksplisit mengutip PSAK 210 dalam kebijakan akuntansinya, pengungkapan yang dilakukan sejalan dengan prinsip transparansi dan akuntabilitas. Secara ringkas, penerapan PSAK 210 meningkatkan kualitas, relevansi, dan keandalan laporan keuangan perusahaan publik di Indonesia.  
Co-Authors Amanda Wulandari Aufi Sekar Galih Rimi Gusliana Mais