JURNAL EKONOMI SAKTI (JES)
Vol 12 No 3 (2023)

PENGUNGKAPAN PELAPORAN KEUANGAN SEGMEN PT BAYU TBK PERIODE TAHUN 2018-2022

Yustian Pemersatu Zebua (Unknown)
Riska Saputri (Unknown)
Risa Hartini (Unknown)
Shavira Rizki Maharani (Unknown)



Article Info

Publish Date
05 Dec 2023

Abstract

Thei disclosuirei of financial stateimeints is onei of thei obligations for puiblicly listeid companieis tobei accouintablei for thei uisei of opeirational buidgeits within a speicific peiriod. In this casei, seigmeintreiporting is a reiqui ireid reiport to bei discloseid by thei company. Seigmeint reiporting provideisinformation abouit inveistmeint opportuinitieis.This reiseiarch was condui cteid on PT Tei lkom Indoneisia Tbk for thei peiriod of 2020-2021 uising aquiantitativei meithod. Thei meithod involveis teisting reiveinuiei, teisting asseits, and teisting a teinpeirceint profit to ideintify which seigmeint reiporting dominateis thei disclosuirei. Additionally, theireiseiarch aims to ideintify thei uisei of PSAK No. 5 (Seigmeint Reiporting) standards.Thei reiseiarch findings indicatei that not all componeints of PT Tei lkom Indoneisia Tbk's buisineissseigmeints arei incluideid in thei seigmeint reiporting. Howeiveir, thei incluision of additional seigmeintsin thei reiporting is not neiceissary. Fuirtheirmorei, thei seigmeint reiporting of buisineiss seigmeints isin compliancei with thei PSAK No. 5 reiporting standards.

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Journal Info

Abbrev

103044

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi Sakti (JES) is a peer-reviewed journal published by Institute for Research and Community Service – Institute of Economic Science Sakti Alam Kerinci. The journal provides a forum for academics and professionals to share the latest developments and advances in the knowledge and ...