Jurnal Reviu Akuntansi dan Keuangan
Vol 5, No 1: Jurnal Reviu Akuntansi dan Keuangan

Privatisasi: Kinerja Keuangan dan Distribusi Laba (Analisis Kritis Pada Pt Garuda Indonesia (Persero) Tbk)

Widyastuti, Aviani (Unknown)
Irianto, Gugus (Unknown)
Achsin, Mohammad (Unknown)

Article Info

Publish Date
14 Nov 2017

Abstract

This study aims to analyze the privatization policy of PT Garuda Indonesia (Persero) Tbk. The critical paradigm using the Political Economy of Accounting (PEA) theoretical framework becomes a tool used to describe pre-privatization and post-privatization performance. The results showed that post-privatization Garuda Indonesia’s financial performance tended to decrease. While the distribution of profits (wealth) to employees and shareholders (investors and government) is not done with the maximum. Distribution is only visible to employees and creditors but the increase is not due to the value distributed but it’s because of the increase in the number of employees and the main requirement of Garuda Indonesia related to business expansion.

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Journal Info
Jurnal Reviu Akuntansi dan Keuangan
Website

Abbrev

jrak

Publisher

Universitas Muhammadiyah Malang

Subject

Economics, Econometrics & Finance

Description

Jurnal Reviu Akuntansi dan Keuangan Investasi (JRAK) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JRAK covered various of research approach, namely: quantitative, qualitative ...