Image of Evaluasi Penerapan Internal Control Over Financial Reporting (ICoFR) untuk Meningkatkan Kualitas Laporan Keuangan - Case Study PSAK 73: Sewa Di PT XYZ

Text

Evaluasi Penerapan Internal Control Over Financial Reporting (ICoFR) untuk Meningkatkan Kualitas Laporan Keuangan - Case Study PSAK 73: Sewa Di PT XYZ

Statement of Financial Accounting Standards (PSAK) follows the pace of development of International Financial Reporting Standards (IFRS). PSAK 73: Leases have an impact on financial ratios and are at risk of violating the company's debt covenants. Due to these changes, companies will look for ways to avoid this. Therefore, the company needed control to comply with the regulations. PT XYZ is the company in Indonesia selected in this study that uses operating leases in its business operations. This study aims to evaluate the process of implementing the ICoFR system in supporting the application of PSAK 73 in the company's business processes. This study used qualitative methods and collecting the data by observing and interviewing related parties. During the research, it was found that business processes did not support the control over the application of PSAK 73, that ICoFR was needed to control its business processes in implementing the regulation.

Ketersediaan

Call NumberLocationAvailable
T 054/21PSB lt.2 - Karya Akhir1
Penerbit Jakarta Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia.,
Edisi -
Subjek Internal control
Financial accounting standards
Leases
financial report quality
ICOFR
ISBN/ISSN -
Klasifikasi NONE
Deskripsi Fisik xii, 99 p. ; diagr. ; 30 cm
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
Lampiran Berkas Tidak Ada Data