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All Journal Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce
Putri Afrilia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengungkapan Laporan Keuangan Konsolidasi Berdasarkan PSAK 4 Pada PT.Telekomunikasi Indonesia Tbk. Putri Afrilia; M. Rizal Dika Putra; Ratih Kusumastuti
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i2.1096

Abstract

This study aims to understand the disclosure requirements of consolidated financial statements based on PSAK 4 at PT.Telekomunikasi Indonesia Tbk. This research is a qualitative research using descriptive analysis method and comparative analysis. Based on the results of this study it was concluded that the combined report of PT Telekomunikasi Indonesia Tbk was prepared in accordance with the 2009 revised PSAK 4 which refers to the combined and separate financial statements. In addition, it is ensured that all companies listed on the Indonesia Stock Exchange (IDX) have prepared their financial statements in accordance with accounting standards in force in Indonesia and regulations stipulated by the Financial Services Authority (OJK).
Co-Authors M. Rizal Dika Putra Ratih Kusumastuti