Analisis Penerapan PSAK No. 60 Terhadap Tingkat Penilaian Risiko Kredit. Studi Kasus: Bank XYZ
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Institusion
STIE Indonesia Banking School
Author
Nongkan, Christya Natasha Agatha
Subject
HD28 Management. Industrial Management
Datestamp
2022-08-31 03:44:48
Abstract :
In 2010, Ikatan Akuntan Indonesia (IAI) has conducted the convergence of IFRS 7 on disclosure of financial instruments into PSAK No. 60: Financial Instrument: Disclosure. This section replaces the part of disclosure in PSAK No. 50 (revised 2006): Financial Instrument: Presentation and Disclosure. There are more informations to be disclosed according to PSAK No. 60 than PSAK No. 50 (revised 2006). This paper tried to implement the credit risk part on PSAK No. 60 and analyzed the differences in the preception of the level of credit risk on a credit from one bank in Indonesia when it was disclosed according to PSAK No. 50 (revised 2006) and when it was disclosed according to PSAK No. 60. The result is the level of credit risk on a credit information which was disclosed according to PSAK No. 60 is lower than a credit information which was disclosed according to PSAK No. 50 (revised 2006). Furthermore, the information about credit risk that should be disclosed according to PSAK No. 60 is wider than PSAK No. 50 (revised 2006). Keywords: Credit Risk, Bank, PSAK No. 60, PSAK No. 50 (Revised 2006)
In 2010, Ikatan Akuntan Indonesia (IAI) has conducted the convergence of IFRS 7 on disclosure of financial instruments into PSAK No. 60: Financial Instrument: Disclosure. This section replaces the part of disclosure in PSAK No. 50 (revised 2006): Financial Instrument: Presentation and Disclosure. There are more informations to be disclosed according to PSAK No. 60 than PSAK No. 50 (revised 2006). This paper tried to implement the credit risk part on PSAK No. 60 and analyzed the differences in the preception of the level of credit risk on a credit from one bank in Indonesia when it was disclosed according to PSAK No. 50 (revised 2006) and when it was disclosed according to PSAK No. 60. The result is the level of credit risk on a credit information which was disclosed according to PSAK No. 60 is lower than a credit information which was disclosed according to PSAK No. 50 (revised 2006). Furthermore, the information about credit risk that should be disclosed according to PSAK No. 60 is wider than PSAK No. 50 (revised 2006). Keywords: Credit Risk, Bank, PSAK No. 60, PSAK No. 50 (Revised 2006)
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