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Journal : Neraca Manajemen, Akuntansi, dan Ekonomi

PENGUKURAN NILAI WAJAR PADA TANGGAL AKUISISI: ANALISIS DAMPAKNYA TERHADAP GOODWILL DAN KEPEMILIKAN NON-PENGENDALI Ibadurrohman, Fadhil Muhammad; Natia, Natia; Rosalina, Rosalina; Masrukhan, M. Masrukhan
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 8 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i8.8252

Abstract

This study discusses the importance of fair value measurement at the acquisition date in a business combination and its impact on the recognition of goodwill and non-controlling interests (NCI). Proper fair value measurement reflects the economics of the assets and liabilities acquired, which affects the amount of goodwill recorded. The implementation of PSAK 22 which adopts IFRS standards emphasizes the importance of using fair value in accounting for business combinations, thereby increasing the transparency and reliability of financial statements. This study also highlights the full-goodwill and partial-goodwill methods that provide different approaches in recording goodwill and NCI, and their impact on financial reporting. Thus, the results of this study support better strategic decision making for post-acquisition companies. Penelitian ini membahas pentingnya pengukuran nilai wajar pada tanggal akuisisi dalam kombinasi bisnis serta dampaknya terhadap pengakuan goodwill dan kepentingan non-pengendali (NCI). Pengukuran nilai wajar yang tepat mencerminkan keekonomian aset dan liabilitas yang diakuisisi, yang memengaruhi jumlah goodwill yang dicatat. Implementasi PSAK 22 yang mengadopsi standar IFRS menekankan pentingnya penggunaan nilai wajar dalam akuntansi kombinasi bisnis, sehingga meningkatkan transparansi dan keandalan laporan keuangan. Studi ini juga menyoroti metode full-goodwill dan partial-goodwill yang memberikan pendekatan berbeda dalam mencatat goodwill dan NCI, serta pengaruhnya terhadap pelaporan keuangan. Oleh karena itu, hasil penelitian ini mendukung pengambilan keputusan strategis yang lebih baik bagi perusahaan pasca-akuisisi.
Co-Authors Abdul Ghofir Ade Davy Wiranata Afriliana, Nunik Afriyadi, Afriyadi Ahmad Zakaria Aishaa Lula Al Qadri, Muhammad Vannes Al-Tain, Qolibu Rozak Alhafish, Muhammad Radhi Alham, Fiddini Anthony Kosasi Anugrah Putra Permana Ardi wijaya Ardini, Ni Luh Ica Ario Yudo Husodo, Ario Yudo Ariyansyah, Riyan Armando, Yoel Ashura, Amar Asriyani, Wa Ode Astuti, Kristiana Aynuddin, Aynuddin Azhar, Kheiza Noor Aulia Batubara, Hani Maisyarah Bimo Seto, Kahfi Akmal Janitra Brian Sumali Brian Sumali, Brian Budi Sulistyo Bukman Lian, Bukman Candra Irawan Chairil Anwar Chong Min An Christina Christina Christina Christina Cindy Laura Davy Wiranata, Ade Desriva, Hana Dessy Wardiah, Dessy Dewanto, Muhammad Ridho Dewi, Resita Dewin, Nikrial Dharma, Agus Pambudi Djanis, Ratnawati Lilasari Djasmasari, Wittri Dwi Ratnasari Eko Supriadi Eko Susilo EKO YULIANTO Elvinaadellia, Elvinaadellia Emilia Roza Endang Sri Lestari Enriyani, Riri Eviriawan, Eviriawan Fahmi, Hasanul Farhan Alif Firmansyah, Firadaus Fitri Bimantoro Friyatmi Friyatmi Galih, Yunita Gunadi, Reza Hardwin Welly Tulili Panandu Hartono, Bryan Arista Hayatuddin, Khalisah Hendra Jayanto Herlianti, Elva Hikma Hikma, Hikma Hilda, Atiqah Meuti HILMAN TADJOEDIN, HILMAN Hokki Putra Handika Huwae, Raphael Bianco I Gede Pasek Suta Wijaya Ibadurrohman, Fadhil Muhammad Ivan Michael Siregar Ivan Michael Siregar, Ivan Michael Jatmika, Andy Hidayat Kahri, Ma'ruful Kasim, Nurdian Kun Fayakun Leandro Okhotan3, Simplisius Lisandi, Anisa Lita Yusnita Liyanovitasari, Liyanovitasari MA'MUN, AKHMAD HAQIQI Mahfuz, Abdul Latif Makmun, Akhmad Haqiqi Masrukhan, M. Masrukhan Maulana, Ninda Baitza Meitiyani, Meitiyani Miftahuddin Miftahuddin Min An, Chong Mohamad Zaenal Arifin Anis Muchammad Sholeh Muharramah, Alfi Zahrah Mukhtar, Ahmad Amirrudin Nadya Rizki, Ailsya Nanda, Yovalentino Aprilian Wijaya Natia, Natia Nofendri, Yos Nugraha, Dida Septiya Nunik Afriliana Nunik Pratiwi Nur Hadisukmana Nurdiani Nurdiani, Nurdiani Nurdiansyah Nurdiansyah Nurrahmi, Rara Paridjo Paridjo, Paridjo Paryono Pinardi, Sofia Ponoharjo, Ponoharjo Pramesty, Meta Pramudya, Muhammad Kemal Caesar Aqidah Pratiwi, Nunik Prawitasari, Melisa PUJI LESTARI Puji Rahayu Puspitasari, Lutfiana Puspitasari, Riska Putri, Dwi Kemala Putri, Imalia Dwi R. B. Wahyu R.B. Wahyu Rabbani, Abrar Dyah Rachmy, Silvia Raden Bagus Wahyu Rahardjo, Rafi Diandra Dani Rahayu, Leni Sri Rahmad, Dedy Rahman, Edriza Rahmatia, Lintannisa Rahmi Imanda Ramza, Harry Regina Valeria Rifaldi Rifaldi, Rifaldi Rila Mandala Rila Mandala Rini Andriani Riyan Ariyansah Rochgiyanti Rohayani, Hani Rossianiz, Arien Biangningrum Rusdianto Roestam Rusdianto Roestam Sahuri, Genta Sahuri Sajiah, Adha Mashur Saputra, Riza Hadi Sengkey, Axel Septian, Wira Aditia Setyaningsih, Maryanti Simplisius Leandro Okhotan3 Sinduningrum, Estu Sri Agustina, Sri Sri Wahyuni Srimulati, Triwik Styani, Erna Suhartini Suhartini Sukiman, Maman Sulistiawati Sulistiawati Surahman, Bambang Suratman Suratman Suryana, Kresna Dharma Susi Evanita Syahir, Muhammad Tambunan, Jenny Anna Margaretha Tika, Nuri Hidayah Tjong Wan Sen Ulia, Hasnah Ummu Kalsum Utami, Andita Wahyu Hidayat Wahyu, R. B. Wahyu, Raden Bagus Welly Tulili Panandu, Hardwin Widarta, Oskar Ady Widodo, Muh. Adnan Widodo, Muhammad Adnan Wijaya, Ardi Windia Hadi, Windia Wiranto Herry Utomo Wirawan, I Gde Putu Wirarama Wedashwara Wulandari, Triyana Wulansari Yatima, Khusnul Yusnita, Lita Yusuf, Syahrul Bassam Yuyu Wahyu