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Bagaimana Implementasi Pernyataan Standar Akuntansi Keuangan 71 dan Dampaknya Terhadap Perusahaan Industri Perbankan
Abstract
This study aims to analyze the impact of changes in the application of financial accounting standard statements 71 to banking companies in Indonesia. This change in accounting standards is seen from three banking listed on the Indonesian stock exchange including PT Bank Negara Indonesia, PT Bank Rakyat Indonesia, PT Bank Mandiri. The data used in this study is secondary data, namely data on allowance for impairment losses in the company’s annual financial statements for the 2019-2020 period. The method used is a qualitative method with a describtive approach, by describing the state of the subject or object in the study in accordance with the facts that actually happened. The results of this study reveal that with this standard change, banking campanies must prepare larger capital at the beginning of the period where the amount of allowance for impairment losses on credit is 2,93% and continues to increase up to 5,06% as of August 2020, this was not carried out in the previous statement of financial accounting standards 55.
DOI: https://doi.org/10.26905/afr.v6i2.8782
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DOI: https://doi.org/10.26905/afr.v6i2.9782
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