Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce
Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce

Pengungkapan Laporan Keuangan Konsolidasi Berdasarkan PSAK 4 Pada PT.Telekomunikasi Indonesia Tbk.

Putri Afrilia (Unknown)
M. Rizal Dika Putra (Unknown)
Ratih Kusumastuti (Unknown)

Article Info

Publish Date
29 May 2023

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).

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Journal Info
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce
Website

Abbrev

Digital

Publisher

Universitas 45 Surabaya

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Kajian-kajian tersebut diharapkan dapat memperkaya khasanah keilmuan di bidang manajemen dan bisnis sehingga dapat menjadi salah satu referensi bagi para akademisi, pemangku kepentingan dan masyarakat luas. Manajemen SDM Keuangan Akutansi Ekonomi ...