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This Author published in this journals
All Journal Journal of Financial and Tax
Meilynda Ahlam Matoviany
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance

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Kepemilikan Investasi Obligasi Perusahaan Perbankan di Indonesia: Dampak Penerapan PSAK 71 Amrie Firmansyah; Meilynda Ahlam Matoviany
Journal of Financial and Tax Vol 1 No 1 (2021): Edisi Maret 2021
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.98 KB) | DOI: 10.52421/fintax.v1i1.126

Abstract

This study aims to review the impact of psak 71 implementation on banking companies that have financial investments, especially bond holdings. The method used in this study is qualitative method with content analysis. The data used in this study is secondary data in the form of financial statements of 6 banking sub-sector companies listed on the Indonesia Stock Exchange. This study concluded that accounting policies related to bond investments from 6 companies used in the study are valid since January 1, 2020, in accordance with PSAK 71
Co-Authors Amrie Firmansyah