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All Journal Greenation International Journal of Economics and Accounting
Maya Sova
University of Respati Indonesia, Jakarta, Indonesia
Economics, Econometrics & Finance

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Analysis of The Implementation of PSAK No. 71 on Impairment Loss Reserves: A Case Study of State-Owned Pharmaceutical Companies Listed on The Indonesia Stock Exchange (BEI) Maya Sova; Thorman Lumbanraja; Muhammad Iqbal Ismail
Greenation International Journal of Economics and Accounting Vol. 1 No. 2 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (June 2023
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v1i2.42

Abstract

This study aims to analyze the implementation of Statement of Indonesia Financial Accounting Standards (PSAK) No. 71 regarding impairment loss reserves in state-owned pharmaceutical companies listed on the Indonesia Stock Exchange (BEI). PSAK No. 71 is a convergence of International Financial Reporting Standard (IFRS) 9 and provides guidelines for financial instruments. The research adopts a descriptive-analytical approach, utilizing data from financial statements and conducting interviews with relevant stakeholders. The qualitative analysis explores the application of PSAK No. 71 and evaluates the impairment loss reserves in these companies. The findings contribute to a better understanding of the implementation of PSAK No. 71 in state-owned pharmaceutical companies and its impact on financial reporting. The research also provides insights for companies, regulators, and supervisory authorities in the pharmaceutical sector regarding the application of PSAK No. 71.
Co-Authors Muhammad Iqbal Ismail Thorman Lumbanraja