Journal of Financial and Tax
Vol 1 No 1 (2021): Edisi Maret 2021

Kepemilikan Investasi Obligasi Perusahaan Perbankan di Indonesia: Dampak Penerapan PSAK 71

Amrie Firmansyah (Politeknik Keuangan Negara STAN)
Meilynda Ahlam Matoviany (Politeknik Keuangan Negara STAN)

Article Info

Publish Date
30 Mar 2021

Abstract

This study aims to review the impact of psak 71 implementation on banking companies that have financial investments, especially bond holdings. The method used in this study is qualitative method with content analysis. The data used in this study is secondary data in the form of financial statements of 6 banking sub-sector companies listed on the Indonesia Stock Exchange. This study concluded that accounting policies related to bond investments from 6 companies used in the study are valid since January 1, 2020, in accordance with PSAK 71

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Journal Info
Journal of Financial and Tax
Website

Abbrev

fintax

Publisher

Sekolah Tinggi Ilmu Ekonomi Jambatan Bulan Timika

Subject

Economics, Econometrics & Finance

Description

Jurnal of Financial and Tax is focused on the research (empirical study) or conceptual articles in financial and tax which consists of: Financial Accounting Management Accounting Cost Accounting Public Sector Accounting Corporate Finance Financial Management Risk Management Investment Auditing ...