Studi Kasus Penerapan PSAK 23 dalam Pengakuan Pendapatan pada PT G
Abstract
The study was conducted to determine the application of PSAK 23 2018 Revision in recognition of income at PT G. This type of research is a qualitative case study research. Data collection was carried out by documenting the results of interviews from social media, related business news, the revised PSAK 2018 and the applicable laws and regulations. Data analysis was performed by comparing PSAK, Corporate Financial Reports and Business News related to the case of PT.G. The results showed that PT G's financial statements have not fully complied with regulations related to the preparation of financial statements. The factor causing the discrepancy is the existence of a conflict of interest in the management of PT G.
Keywords: PSAK 23; Revenue Recognition; Adequacy Of Accounting Regulations; Conflict Of Interest.
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Gowthorpe, C., & Amat, O. (2005). Creative Accounting : Some Ethical Issues of Macro- and. Journal of Business Ethics, 57, 55–64. https://doi.org/10.1007/s10551-004-3822-5
Hendartyo, M. (2019). Bpk temukan dugaan rekayasa dalam laporan keuangan garuda.
Holzmann, O. J., & Munter, P. (2014). New Revenue Recognition Guidance. Wiley Periodicals, Inc, 73–76. https://doi.org/10.1002/jcaf
Ibrahim, I., & Binekasri, R. (2019). Garuda Indonesia Bersikukuh Laporan Keuangan 2018 Tak Langgar PSAK 23. Retrieved December 17, 2019, from https://www.jawapos.com/ekonomi/bisnis/30/04/2019/garuda-indonesia-bersikukuh-laporan-keuangan-2018-tak-langgar-psak-23/
Ikatan Akuntan Indonesia. (2018). Standar akuntansi keuangan. Jakarta: Salemba Empat.
Javaid, H. M., & Javid, S. (2017). Determining agency theory framework through financial leverage & insider ownership. International Journal of Economics and Finance, 9(3), 21–28. https://doi.org/10.5539/ijef.v9n3p2
Kementerian Keuangan Indonesian. (2019). Menkeu jatuhkan sanksi auditor laporan keuangan garuda indonesia.
Kmj. (2019). Kisruh Laporan Keuangan, Garuda: Tidak Ada Audit Ulang. Retrieved December 17, 2019, from https://economy.okezone.com/read/2019/05/03/320/2051194/kisruh-laporan-keuangan-garuda-tidak-ada-audit-ulang
Melani, A. (2019). Siapa mahata aero teknologi penyedia layanan wifi garuda?
Miles, M. B., & Huberman, A. M. (1994). Qualitative Data Analysis. SAGE Publications (Vol. 2).
Muslimawati, N. (2019). Kemenkeu: ada dugaan audit laporan keuangan garuda tak sesuai standar.
Otoritas Jasa Keuangan. (2019). Siaran pers : otoritas jasa keuangan berikan sanksi kasus pt garuda indonesia (persero )tbk.
Pratiwi, H. R. (2019). Kronologi kisruh laporan keuangan garuda indonesia.
Puranidhi, A. L. W. (2019). Dua komisaris tolak laporan keuangan garuda, ada apa?
Riahi, A., & Belkaoui. (2011). Accounting theory. Jakarta: Salemba Empat.
Saragih, H. P. (2019). 10 Jawaban Garuda Terkait Janggalnya Laba & Misteri Mahata. Retrieved December 18, 2019, from https://www.cnbcindonesia.com/market/20190506171406-17-70803/10-jawaban-garuda-terkait-
janggalnya-laba-misteri-mahata
Simorangkir, E. (2019). Kronologi kisruh laporan keuangan garuda.
Sugianto, D. (2019a). Bei temukan kejanggalan baru laporan keuangan garuda indonesia.
Sugianto, D. (2019b). Garuda disebut “mempercantik” laporan keuangan.
Supriyatna, I., & Fauzi, A. (2019). Kontrak garuda indonesia dan mahata tak jelas pembayarannya.
Suwarjono. (2017). Teori akuntansi. Yogyakarta: BPFE.
Uly, Y. A. (2019). Laporan keuangan janggal, saham garuda anjlok 5%.
Victoria, A. O. (2019). Sri mulyani: ada kejanggalan pada laporan keuangan garuda indonesia.
Published
2020-04-23
How to Cite
WAHYU VITANINGSIH, Tri Ariani; BUDIWIBOWO, Satrijo; ASTUTI, Elly.
Studi Kasus Penerapan PSAK 23 dalam Pengakuan Pendapatan pada PT G.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 4, p. 840 - 850, apr. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/51814>. Date accessed: 19 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i04.p03.
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