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All Journal TEKNIK KAPAL Jurnal Ilmu Pengetahuan dan Teknologi Kelautan GEMA TEKNOLOGI Jurnal BOSAPARIS: Pendidikan Kesejahteraan Keluarga Jurnal Mahasiswa Teknik Sipil Universitas Tanjungpura Jurnal Pendidikan Jasmani Jurnal Akuntansi AKUNESA Media Komunikasi Geografi Jurnal Kesehatan Masyarakat Caraka Tani - Agriculture Science Journal Prosiding Universitas PGRI Palembang Jurnal Ilmiah Psikologi Candrajiwa Indonesian Journal of Tropical and Infectious Disease JIMKesmas (Jurnal Ilmiah Mahasiswa Kesehatan Masyarakat) Manajemen Pendidikan INDONESIAN JOURNAL OF CRIMINAL LAW STUDIES JOURNAL OF INDUSTRIAL AND MANUFACTURE ENGINEERING GIZI INDONESIA Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Journal of Islamic Medicine Jurnal Pendidikan Matematika (Kudus) JURNAL PENDIDIKAN TAMBUSAI Prosiding SENTIKUIN (Seminar Nasional Teknologi Industri, Lingkungan dan Infrastruktur) Journal of Saintech Transfer Humaniora Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi JMBA (Jurnal Manajemen dan Bisnis asmi) RETAIN (RESEARCH ON ENGLISH LANGUAGE TEACHING IN INDONESIA) Matriks Teknik Sipil
Budi Utomo
Environmental Health Department, Polytechnic Health Ministry of Semarang
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Jurnal Akuntansi AKUNESA

 1 
ANALISIS PENYAJIAN ASET TIDAK BERWUJUD PADA LAPORAN KEUANGAN PERUSAHAAN GO PUBLIK (STUDI KASUS PERUSAHAN TERCATAT DI BEI TAHUN 2012 YANG SUDAH MENERBITKAN LAPORAN KEUANGAN PADA APRIL 2013) Utomo, Budi
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

In accordance with PSAK 1 Effective January 1, 2011, requires that every company fairly present the financial statements. Based on previous research which suggests that the current intangible assets are concerned, therefore, this study wanted to find out whether intangible assets are presented in the financial statements in accordance with PSAK 1. Research objects in use is 306 financial reports of companies listed on the Stock Exchange in 2012 which was published in April 2013 financial reports, this study used a qualitative descriptive method to analyze the presentation of intangible assets in the statements of financial position and notes to the financial statements. The results showed that the majority of companies are still not present or disclose information intangible assets.Keywords: PSAK 1 revisi 2009, intangible assets, financial statements.
Co-Authors A.A. Ketut Agung Cahyawan W Achmad Ardianto, Achmad Achmad Basori, Achmad Achmad Basuki Adiana Mutamsari Witaningrum Afifah, Alvira Nadya Nur Afifuddin Dalimunthe, Afifuddin Agus F, Agus Agus Setiya Budi, Agus Setiya Anak Agung Istri Sri Wiadnyani Ardi Wijana, I Putu Agung Arif Budi Wibowo, Arif Budi Arwin A.P. Akip, Arwin A.P. Aziz, Moh. Nurul Cokorda Istri Raka Marsiti Damiati - Eddy Bagus Wasito Eko Supriyanto Endang L. Achadi, Endang Fathmawati Fathmawati Gusti Zulkifli Mulki Halimah, Ririt Nafi' Heny Arwati Hervi, Navis Irwanto Irwanto Isnaeni Isnaeni Iwan Iwan Juniastuti Juniastuti Kameo, Yopi I Kartuti Debora, Kartuti Khairul Bariyah, Khairul Kuswanto Nurhadi, Kuswanto M. Qushay, M. Majematang Mading Marheni Marheni Maria Inge Lusida Meta Indah Fitriani Muhammad Husni Muhammad Kazwaini Nasronudin Nasronudin Nazarudin, Kemal Nugroho, Agung Pangestu Perwira, Eka Perwira, Eka Polewangi, Yudi Daeng Pramanto, Aris Cholid Baicuni Prihartini Widiyanti Proborini, Wahyu Diah Pujianto Pujianto Puspaningtyas, Pramita R Irawati Ismail, R Irawati Rahma Micho Widyanto Retno Pudji Rahayu Rin Widya Agustin S. Prawirodigdo Sabarinah Sabarinah, Sabarinah Salmah Lilik Samuel Febriary Khristyson Selviana Selviana Siti Qamariyah Khairunisa, Siti Qamariyah Sofiana, Ayu Ismoyo Solichin Solichin Subagyo Yotopranoto Subakti, Muhammad Sudarto Sudarto Suhintam Pusarawati Sulaiman Sulaiman Sulastoro, Sulastoro Sunarno Ranu Widjojo, Sunarno Ranu Supriyanto Supriyanto Surilena Hasan Tandjung, Kasmir Tomohiro Kotaki, Tomohiro Ulin Nuschati Ummah, Fatayah Nadhlastul Wafrotur Rohmah Widyaratri, Yuni Yasir Arafat, Yasir Yosfi Rahmi Yudhyarto, Bima Yuniawan, Farah Shabrina Amazida YUNIMAR YUNIMAR Zubairi Djoerban