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All Journal Jurnal Ilmiah Wahana Akuntansi
Nurul Hidayah
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance Social Sciences

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IMPLEMENTASI LIKUIDASI KORPORASI DI INDONESIA: KAJIAN AKUNTANSI DAN YURIDIS Nurul Hidayah; Amrie Firmansyah
Jurnal Ilmiah Wahana Akuntansi Vol 15 No 2 (2020): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.15.025

Abstract

This study aims to analyze corporate liquidation accounting practices in Indonesia. The method employed is qualitative. The approach used in the study was interviews with two informants, namely accounting practitioners and legal experts. The data obtained from the two informants were analyzed based on suitability with theory, related literature both from the accounting and juridical sides. This study concludes that, in general, Law Number 40 of 2007 has provided guidelines regarding liquidation procedures and liquidator responsibilities, but Indonesia's financial accounting standards do not regulate guidelines for corporate liquidation. Based on this study's results, the Government needs to formulate a more comprehensive regulation on company liquidation. Also, the Indonesian Institute of Accountants needs to set financial accounting standards related to corporate liquidation.
Co-Authors Amrie Firmansyah