EVALUASI PENERAPAN PSAK 24 MENGENAI IMBALAN KERJA: IMBALAN PASCAKERJA DAN PERLAKUAN AKUNTANSI SERTA DAMPAK TERHADAP RISIKO PERUSAHAAN

• Main Authors: , MUHAMMAD HAFIZ RAMADHAN, , Irfan Nursasmito, Drs., M.Si.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2013
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/124779/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=64937
• Institution: Universitas Gadjah Mada

The aim of this research was to analyze the implementation of PSAK 55 about employee benefits that focuses on recognition and measurement of postemployment benefit was conducted by PT. ABC Venture, evaluate the postemployment benefit that may affect the calculation and accounting treatment by the company and impacts to corporate risk based on PSAK 24 and act of labor. This research was conducted with descriptive qualitative method through a case study on PT. ABC Venture with data collection method by interviewed staff and director and do library research obtained from inside or outside of the corporate that supports the research. The results of this research indicates that PT. ABC Venture was implementing recognition and measurement PSAK 24 and obey the standards about calculation of post-employment benefits and accounting treatment. Allowance for cost in PSAK 24 also result in the negative impact on the financial report of corporate.