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Laporan magang ini mengevaluasi prosedur substantif atas akun aset hak guna dan liabilitas sewa PT PQR yang dilakukan oleh KAP ABC serta analisis dampak penerapan PSAK 73 terhadap performa dan rasio keuangan. Evaluasi meliputi tests of details, analytical substantive procedures, serta reviu perlakuan konsolidasi pada sewa dengan entitas anak PT PQR sebagai lessor. Evaluasi dilakukan dengan memb…
Penelitian ini bertujuan menganalisis bagaimana praktik perlakuan PPh atas penerapan PSAK 73 Sewa dan dampak perpajakannya, kemudian mengevaluasinya sehingga dapat memberikan rekomendasi kebijakan. Selain itu, evaluasi juga mempertimbangkan perbandingan perlakuan PPh atas sewa di beberapa negara. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan menganalisis regulasi dan hasil …
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…
This internship report aims to evaluate the substantive audit procedures of the accounts receivable accounts of PT XXX by KAP ZZZ. PT XXX is a multi-finance company that offers vehicle finance leasing services. This report's discussion focuses on substantive audit procedures, which consist of confirmation reconciliation procedures, inspections on lease contracts, and lease payment vouching. The…
This paper examines debt structure using a new and comprehensive database on types of debt employed by public U.S. firms. We find that 85% of the sample firms borrow predominantly with one type of debt, and the degree of debt specialization varies widely across different subsamples ? large rated firms tend to diversify across multiple debt types, while small unrated firms specialize in fewer ty…
This paper investigates the market's reaction to U.K. insider transactions and analyzes whether the reaction depends on the firms's ownership. We present three major findings. First, differences in regulation between the U.K. and United States, in particular the speedier reporting of trades in the U.K., may explain the observed larger abnormal returns in the U.K. Second, ownership by directors …
The objective of this study is to examine asymmetric rivalry between strategic groups in a given industry. Two research hypotheses argue for the existence of asymmetric rivalry in the sense that strategic groups of small companies have a greater degree of response but a slower speed of response to the actions of strategic groups of large companies, than vice versa. To test this, an ex post appr…
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Keterbatasan lahan permukiman dan pertumbuhan jumlah penduduk di Provinsi DKI Jakarta mendorong adanya penyediaan rumah melalui pembangunan hunian vertikal. Pemerintah menjanjikan pembangunan rumah susun, rumah sakit, dan bus khusus untuk kaum buruh dan pekerja. Kementerian Perumahan Rakyat bekerja sama dengan PT. Kawasan Berikat Nusantara (Persero) berencana membangun rusunawa di lingkungan PT…
Penelitian ini membahas tentang kesediaan warga untuk membayar uang sewa Rusunawa Jatinegara Barat. Tujuan dari penelitian ini adalah untuk mengetahui basar perubahan pendapatan dan pengeluaran warga saat sebelum dan sesudah relokasi ke rusunawa, selanjutnya untuk mengetahui faktor-faktor yang mempengaruhi nilai kesediaan membayar warga, dan kemudian untuk membandingkan harga sewa yang diberika…
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Includes index