ANTAM COMPANY FINANCIAL REPORT IN INDONESIA

Authors

  • Milko Hutabarat Universitas Kristen Indonesia, Indonesia
  • Rudy Sondang Sinaga Universitas Kristen Indonesia, Indonesia

DOI:

https://doi.org/10.29040/jie.v8i2.14115

Abstract

The purpose of this study is to examine how Indonesian manufacturing companies' financial statements are affected by the implementation of Financial Accounting Standards. The use of SAKs is essential to ensuring that the financial statements provided are pertinent, trustworthy, and comparable in light of the growing complexity of business and the increasing demands for accountability and transparency. Using a quantitative methodology, this study gathers information from the 2021–2023 financial statements of eight industrial businesses listed on the Indonesia Stock Exchange. Multiple regression analysis is the analytical technique employed to examine the link between the quality of financial statements as assessed by indicators of relevance, reliability, comparability, and understandability, and the application of SAK. The study's findings offer empirical support for the notion that applying SAK can enhance the quality of financial statements. They also offer suggestions for policymakers, accountants, and scholars.

References

Kurhayadi, Yusuf, M., Masrifah, S., Rincani, E. D., & Fauzi, M. (2022). Analysis of Bumdesa Competitiveness Strategy through the Utilization of Tourism Objects to Improve Community Welfare. International Scientific Journals of Social, Education and Humaniora, 1(3), 157–171. http://jurnal-stiepari.ac.id/index.php/LITERACY

Mulyana, H., Suryanto, S., & Hidayat, A. I. (2023). Pengaruh Motivasi Dan Lingkungan Kerja Terhadap Kinerja Pegawai Di Puskesmas Garuda Kecamatan Andir Kota Bandung. Journal Publicuho, 6(3), 977–987. https://doi.org/10.35817/publicuho.v6i3.223

Putera, P. B., Ningrum, S., Suryanto, S., Widianingsih, I., & Rianto, Y. (2022). The strategies for scientific literacy in Indonesia. Asian Journal of Innovation and Policy, 11(2), 258–276. https://doi.org/dx.doi.org/10.7545/ajip.2022.11.2.258

Putera, P. B., Suryanto, Ningrum, S., Widianingsih, I., & Rianto, Y. (2022a). Using Convergent Parallel Mixed Methods and Datasets for Science, Technology, and Innovation Policy Dynamics Research in Indonesia. ASEAN Journal on Science and Technology for Development, 39(2), 61–68. https://doi.org/10.29037/ajstd.845

Putera, P. B., Suryanto, S., Ningrum, S., Widianingsih, I., & Rianto, Y. (2021). Policies of scholarly journal accreditation in Indonesia. Science Editing, 8(2), 166–171. https://doi.org/10.6087/kcse.250

Putera, P. B., Suryanto, S., Ningrum, S., Widianingsih, I., & Rianto, Y. (2022b). STI Performance in Indonesia: Policies, Indicators, Current Achievements, and Recommendations for 2045. Journal of Scientometric Research, 11(2), 272–276. https://doi.org/10.5530/jscires.11.2.29

Saepudin, A., Yusuf, M., & Bandung, S. (2022). LITERACY : International Scientific Journals Of Social, Education and Humaniora THE EFFECTIVENESS OF VILLAGE FUND POLICY ON INFRASTRUCTURE DEVELOPMENT. LITERACY : International Scientific Journals Of Social, Education and Humaniora, 1(3). http://jurnal-stiepari.ac.id/index.php/LITERACY

Sampe, F., Cakranegara, P. A., Yusuf, M., Rahayu, M., & Nasution, R. A. (2022). Employee Performance And Human Resource Protection. Ferdinandus Sampe, Et.al EMPLOYEE PERFORMANCE AND HUMAN RESOURCE PROTECTION under a Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0). Jurnal Ekonomi, 11(03), 1045–1049. http://ejournal.seaninstitute.or.id/index.php/Ekonomi

Suryanto, N. A., & Aboyitungiye, J. B. (2021). Vulnerability of sub-Saharan Africa and Southeast Asian countries due to the carbon dioxide emissions: an assessment based on the STIRPAT model. International Journal of Environment and Pollution, 69(1/2), 99. https://doi.org/10.1504/ijep.2021.10050186

Suryanto, S. (2021). Analisis Teknikal Dengan Menggunakan Moving Average Convergence-Divergence Dan Relative Strength Index Pada Saham Perbankan. Jurnal Ilmu Keuangan Dan Perbankan (JIKA), 11(1), 51–65. https://doi.org/10.34010/jika.v11i1.5896

Suryanto, S., & Kurniati, P. S. (2020). Tinjauan Perubahan Sistem Penganggaran Berbasis Kinerja Di Indonesia. Jurnal Administrasi Publik Dan Pembangunan, 1(2). https://doi.org/10.20527/jpp.v1i2.2441

Suryanto, S., & Kurniati, P. S. (2022). Analisis Perdagangan Internasional Indonesia dan Faktor-Faktor yang Memengaruhinya. Intermestic: Journal of International Studies, 7(1), 104. https://doi.org/10.24198/intermestic.v7n1.6

Yusuf, M., Sutaguna, I. N. T., Hariyanto, M., & ... (2023). Tokopedia Marketplace, The Effect Of Digital Marketing And Service Quality On Purchase Decisions. Jurnal Mirai …, 8(1), 448–457. https://www.journal.stieamkop.ac.id/index.php/mirai/article/view/4540%0Ahttps://www.journal.stieamkop.ac.id/index.php/mirai/article/download/4540/2962.

Downloads

Published

2024-07-06

How to Cite

Hutabarat, M., & Sinaga, R. S. (2024). ANTAM COMPANY FINANCIAL REPORT IN INDONESIA. JURNAL ILMIAH EDUNOMIKA, 8(2). https://doi.org/10.29040/jie.v8i2.14115

Issue

Vol. 8 No. 2 (2024): EDUNOMIKA

Section

Articles

Citation Check