Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
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This Author published in this journals
All Journal International Journal of Economic Research and Financial Accounting
M. Irvan Ayang Daharo
Unknown Affiliation
Economics, Econometrics & Finance

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Literature Review: Implementation of PSAK 22 Business Combination Accounting on Financial Performance of Companies in Indonesia Juana Dewi Maharani; Desy Sarina Br Barutu; Dinda Rinata; M. Irvan Ayang Daharo; Naina Yulia Hafni; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.280

Abstract

This article discusses business combinations in accounting referring to PSAK 22 which is now called PSAK 103 regarding business combinations, using a literature review approach. This study assesses the impact of PSAK 22 on the company's financial performance. Before the implementation of PSAK 22, the "pooling of interests" or "purchase method" method was widely used by companies. Although mergers and acquisitions can often improve financial performance, the results vary across industries. This article is intended as a reference for further research on business combinations based on PSAK 22/103 and also the need for more comprehensive case studies and various variables.
Co-Authors Desy Sarina Br Barutu Dinda Rinata Juana Dewi Maharani Meigia Nidya Sari Naina Yulia Hafni