PENERAPAN PERLAKUAN AKUNTANSI ASET TETAP
BERDASARKAN PSAK NO. 16 PADA PERUSAHAAN SEKTOR
KEUANGAN PERBANKAN DENGAN KAPITALISASI PASAR YANG
TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020
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Institusion
Universitas Muhammadiyah Malang
Author
Rozalina, Ais Nila
Subject
HF5601 Accounting
Datestamp
2022-11-25 09:22:28
Abstract :
Business is growing very rapidly nowadays with many companies established with short and long term goals. Each company must allocate its capital carefully for the creation of the company's goals. The source of sufficient interest capital for each company in the form of fixed assets presented in the financial statements. The process of recording and presenting fixed assets must be in accordance with current financial accounting standards, so that there are no material misstatements that have an impact on the inaccuracy of the information presented and affect the financial statements. This research aims to analyze how the accounting treatment of fixed assets in Banking Financial Sector Companies with Large Capitalization Listed on the Indonesia Stock Exchange in 2020. This research uses a quantitative approach with comparative research methods. The subjects in this research were Bank Central Asia, Bank Rakyat Indonesia (BRI), Bank Mandiri, Bank BNI and Bank Jago which are Financial Sector Companies in Large Capitalization Banking Companies listed on the Indonesia Stock Exchange in 2020. Data collection techniques in this research by literature study and documentation study. Data analysis techniques are carried out with stages in the form of measurement, recognition, presentation and disclosure of data. The results of data analysis show that the accounting treatment of fixed assets tested by measurement, recognition, presentation and disclosure at PT Bank Central Asia Tbk, PT Bank Mandiri Tbk, PT Bank Negara Indonesia Tbk, and PT Bank Jago Tbk have implemented the accounting treatment of fixed assets based on PSAK No. 16.
Business is growing very rapidly nowadays with many companies established with short and long term goals. Each company must allocate its capital carefully for the creation of the company's goals. The source of sufficient interest capital for each company in the form of fixed assets presented in the financial statements. The process of recording and presenting fixed assets must be in accordance with current financial accounting standards, so that there are no material misstatements that have an impact on the inaccuracy of the information presented and affect the financial statements. This research aims to analyze how the accounting treatment of fixed assets in Banking Financial Sector Companies with Large Capitalization Listed on the Indonesia Stock Exchange in 2020. This research uses a quantitative approach with comparative research methods. The subjects in this research were Bank Central Asia, Bank Rakyat Indonesia (BRI), Bank Mandiri, Bank BNI and Bank Jago which are Financial Sector Companies in Large Capitalization Banking Companies listed on the Indonesia Stock Exchange in 2020. Data collection techniques in this research by literature study and documentation study. Data analysis techniques are carried out with stages in the form of measurement, recognition, presentation and disclosure of data. The results of data analysis show that the accounting treatment of fixed assets tested by measurement, recognition, presentation and disclosure at PT Bank Central Asia Tbk, PT Bank Mandiri Tbk, PT Bank Negara Indonesia Tbk, and PT Bank Jago Tbk have implemented the accounting treatment of fixed assets based on PSAK No. 16.
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