Murdianingrum, Sri Luna and Marita, Marita (2016) DAMPAK IMPLEMENTASI PSAK 50 DAN PSAK 55 PADA LAPORAN KEUANGAN PERBANKAN. In: Prossiding Seminar nasional Tahun ke 2 Call for Paper dan Pameran Hasil Penelitian dan Pengabdian Kemenristek RI, 18 Oktober 2016, Yogyakarta.
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Abstract
IAS 50/55 will be applied for financial statments begining on January 1, 2009. However, there are several abstacles faced by compilers of financial statements, DSAK-IAI decided to change the effective date of the implementattion of SFAS 50 and 55 ( Revised 2006) be for periods beginning after Januuary 1, 2010. The purpose of this study was constraintsts and the impact of the adoption of IAS 50 and 55 on the financial statements of bank. This study was performed to all banks listed in the Indonesian capital market. The total number of companies listed in the stock market sine 31 banks. This research was conducted with the observation period 2009 to 2014 then for 6 years is a period of observation, so that data is numbered 186 in the form of financial statements anual report. The results of this study concluded that one of the challenges faced by banks in the implementation of IAS 55 is inadequate historical data held for calculating collective impairment(collective impairment). Beside obstacles in the implementation of sfas 50, 55 (revised 2006), among others, information systems, accounting policies, the availability of data, human resources, financial statement comparability, availabilty of data, feeding the data abd time reporting.
| Item Type: | Conference or Workshop Item (Paper) |
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| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | MARITA MARITA - |
| Date Deposited: | 17 Jan 2018 08:12 |
| Last Modified: | 17 Jan 2018 08:12 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/14133 |
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