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All Journal Indonesian Journal of Accounting and Governance Jurnal Proaksi International Journal of Digital Entrepreneurship and Business (IDEB)
Liana Rahardja
Department Of Accounting, STIE Jakarta International College, Indonesia
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Indonesian Journal of Accounting and Governance

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THE IMPLEMENTATION OF PSAK NO.65: A SURVEY TOWARDS FAMILY BUSINESS DOMINATION IN INDONESIA Eka Putri Pertiwi; Liana Rahardja
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 1, No 2 (2017): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v1i2.9

Abstract

This study examines the factor to assess control over an investee as the implementation of PSAK No. 65.  The research scope is level of share ownership as assessment of rights that give an investor power over an investee. Since most companies in Indonesia are family business, so the implementation of PSAK 65 is facing the challenge to be effective or not. The research sample used is 147 companies listed in IDX as of year 2015. We measure assessing control over an investee by the fulfillment of criterion whether shareholders either majority or minority have direct activities and controlled an investee as a board of management. The result shows tendency of bias in implementing PSAK 65 due to Indonesia’s business nature. It is found that 68% companies are heldby 11 closed related families. Still, the remaining 4 families are also “interrelated” that means far related families
Co-Authors Adi Rizfal Efriadi Desdi Romawati Aritonang Eka Putri Pertiwi Iif Masripatul Laela Kaswandi Zainal Maharani Amelia Ramitha Janira Cindi Siska Fifi Andriani Wenny Candra Mandagie William Rudy Soegiharto