根据PT BCA的PSAK 4(2009年修订本)披露合并财务报表

IF 3.9 Q1 BUSINESS, FINANCE Journal of Applied Accounting Research Pub Date : 2023-06-12 DOI:10.52158/jaa.v2i1.503

Widyan Ade Saputro, Yusuf Thoriq Rabbani, E. Panggiarti

{"title":"根据PT BCA的PSAK 4(2009年修订本)披露合并财务报表","authors":"Widyan Ade Saputro, Yusuf Thoriq Rabbani, E. Panggiarti","doi":"10.52158/jaa.v2i1.503","DOIUrl":null,"url":null,"abstract":"This research aims to determine the requirements for disclosing consolidated financial statements based on PSAK 4 (Revised 2009) at PT. Bank Central Asia Tbk. The methods used in this research are descriptive analysis. The secondary data consists of the Consolidated Financial Statements of PT. Bank Central Asia Tbk as of December 31, 2021, and 2022. The results of the research indicate that: (1) the consolidated statement of financial position; (2) the consolidated statement of comprehensive income; (3) the consolidated statement of changes in equity; and (4) the consolidated statement of cash flows of PT. Bank Central Asia Tbk and its Subsidiaries are in accordance with PSAK 4 (Revised 2009). The Parent Entity, in consolidating the financial statements of its Shariah-based subsidiaries, refers to Shariah PSAK and the Guidelines for Shariah Banking Accounting in Indonesia (PAPSI). The hypothesis in this research is accepted. \nKata kunci: PSAK 4, Consolidated Financial Reports.","PeriodicalId":46321,"journal":{"name":"Journal of Applied Accounting Research","volume":null,"pages":null},"PeriodicalIF":3.9000,"publicationDate":"2023-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"PENGUNGKAPAN LAPORAN KEUANGAN KONSOLIDASI BERDASARKAN PSAK 4 (REVISI 2009) PADA PT BCA\",\"authors\":\"Widyan Ade Saputro, Yusuf Thoriq Rabbani, E. Panggiarti\",\"doi\":\"10.52158/jaa.v2i1.503\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This research aims to determine the requirements for disclosing consolidated financial statements based on PSAK 4 (Revised 2009) at PT. Bank Central Asia Tbk. The methods used in this research are descriptive analysis. The secondary data consists of the Consolidated Financial Statements of PT. Bank Central Asia Tbk as of December 31, 2021, and 2022. The results of the research indicate that: (1) the consolidated statement of financial position; (2) the consolidated statement of comprehensive income; (3) the consolidated statement of changes in equity; and (4) the consolidated statement of cash flows of PT. Bank Central Asia Tbk and its Subsidiaries are in accordance with PSAK 4 (Revised 2009). The Parent Entity, in consolidating the financial statements of its Shariah-based subsidiaries, refers to Shariah PSAK and the Guidelines for Shariah Banking Accounting in Indonesia (PAPSI). The hypothesis in this research is accepted. \\nKata kunci: PSAK 4, Consolidated Financial Reports.\",\"PeriodicalId\":46321,\"journal\":{\"name\":\"Journal of Applied Accounting Research\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":3.9000,\"publicationDate\":\"2023-06-12\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Applied Accounting Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.52158/jaa.v2i1.503\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Applied Accounting Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.52158/jaa.v2i1.503","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}

引用次数: 0

摘要

本研究旨在确定PT. Bank Central Asia Tbk基于PSAK 4(2009年修订)披露合并财务报表的要求。本研究使用的方法是描述性分析。二级数据为PT. Bank Central Asia Tbk截至2021年12月31日和2022年12月31日的合并财务报表。研究结果表明:(1)合并财务状况表;(二)综合损益表;(三)合并权益变动表;(4) PT. Bank Central Asia Tbk及其附属公司的合并现金流量表符合PSAK 4(2009年修订)。母公司在合并其基于伊斯兰教法的子公司的财务报表时，参考伊斯兰教法PSAK和印度尼西亚伊斯兰教法银行会计准则(PAPSI)。本研究的假设是被接受的。Kata kunci: PSAK 4，综合财务报告。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文

微信好友朋友圈 QQ好友复制链接

本刊更多论文

PENGUNGKAPAN LAPORAN KEUANGAN KONSOLIDASI BERDASARKAN PSAK 4 (REVISI 2009) PADA PT BCA

This research aims to determine the requirements for disclosing consolidated financial statements based on PSAK 4 (Revised 2009) at PT. Bank Central Asia Tbk. The methods used in this research are descriptive analysis. The secondary data consists of the Consolidated Financial Statements of PT. Bank Central Asia Tbk as of December 31, 2021, and 2022. The results of the research indicate that: (1) the consolidated statement of financial position; (2) the consolidated statement of comprehensive income; (3) the consolidated statement of changes in equity; and (4) the consolidated statement of cash flows of PT. Bank Central Asia Tbk and its Subsidiaries are in accordance with PSAK 4 (Revised 2009). The Parent Entity, in consolidating the financial statements of its Shariah-based subsidiaries, refers to Shariah PSAK and the Guidelines for Shariah Banking Accounting in Indonesia (PAPSI). The hypothesis in this research is accepted. Kata kunci: PSAK 4, Consolidated Financial Reports.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Journal of Applied Accounting Research BUSINESS, FINANCE-

CiteScore

6.00

自引率

13.30%

发文量

期刊介绍： The Journal of Applied Accounting Research provides a forum for the publication of high quality manuscripts concerning issues relevant to the practice of accounting in a wide variety of contexts. The journal seeks to promote a research agenda that allows academics and practitioners to work together to provide sustainable outcomes in a practice setting. The journal is keen to encourage academic research articles which develop a forum for the discussion of real, practical problems and provide the expertise to allow solutions to these problems to be formed, while also contributing to our theoretical understanding of such issues.