STUDI TERHADAP KEBIJAKAN PENYUSUNAN LAPORAN KEUANGAN KONSOLIDASI PADA PT. PUPUK SRIWIDJAJA (PERSERO)

PRATIWI, NINA and Fuadah, Luk Luk (2007) STUDI TERHADAP KEBIJAKAN PENYUSUNAN LAPORAN KEUANGAN KONSOLIDASI PADA PT. PUPUK SRIWIDJAJA (PERSERO). Undergraduate thesis, Sriwijaya University.

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Abstract

The objectives of this research are I) to know about consolidated financial reporting, which is applied by PT. Pupuk Sriwidjaja (Persero), and 2) to learn about the practice of consolidated reporting arrangement process and compare its practice with consolidated theory, which have learned. Research finding has shown that PT. Pupuk Sriwidjaja used uncomplete equity method and cost method in stock invesment of subsidiary companies. These methods is shown by the differences between net income and retained earning of PT. Pupuk Srwidjaja with consolidated net income and consolidated retained earning of PT. Pupuk Sriwidjaja. PT. Pupuk Sriwidjaja arranged consolidated reporting to show its responsibility as parent companies in holding group. Consolidated financial reporting of PT. Pupuk Sriwidjaja was arranged based on Accounting Standard Statement No. 4 about "Consolidated Financial Reporting". This research gives an overview about some differences between consolidated theory and the practice of consolidated financial reporting arrangement at PT. Pupuk Sriwidjaja (Persero ).

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: lnvestasi, Anak Perusahaan, Laporan Keuangan Konsolidasi
Subjects: H Social Sciences > HG Finance > HG4501-6051 Investment, capital formation, speculation
Divisions: Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mr Halim Sobri
Date Deposited: 24 Feb 2020 01:44
Last Modified: 24 Feb 2020 01:44
URI: http://repository.unsri.ac.id/id/eprint/27611

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