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All Journal Escalate : Economics and Business Journal
Elvira Fitri Nuraini
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Economics, Econometrics & Finance

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Literature Reflection on Financial Statement Consolidation from the Perspective of the Statement of Financial Accounting Standards (PSAK) Siti Nur Aini; Elvira Fitri Nuraini; Dionisius Andika Wisnu Pradana; Endang Kartini Panggiarti
Escalate : Economics and Business Journal Vol. 2 No. 03: Creative Resilience and Market Innovation: Strategies for Sustainable Business Growth
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v2i03.340

Abstract

This article aims to analyze and compare consolidated financial statements from year to year based on the provisions and guidelines stipulated in the Statement of Financial Accounting Standards (PSAK). Using a literature review approach, this study highlights changes in presentation, disclosure, and the impact of the implementation of the latest PSAK on the consistency and transparency of an entity's financial statements. The implementation of PSAK has brought significant progress to the quality of consolidated financial statements in Indonesia. However, improvements in practice are still needed, particularly in harmonization between PSAKs, improving internal control, and uniformity of disclosure to make financial statements more relevant and transparent.
Co-Authors Dionisius Andika Wisnu Pradana Endang Kartini Panggiarti SITI NUR AINI