Skripsi

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

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Penilaian

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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 ).

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Availability

Inventory Code	Barcode	Call Number	Location	Status
0707000731	T27611	T27611	Central Library (Referens)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T27611

Publisher

Inderalaya : Prodi Akuntansi Fakultas Ekonomi Universitas Sriwijaya., 2007

Collation

xv, 79 hlm.; Ilus., tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.307

Content Type

Text

Media Type

unmediated

Carrier Type

unspecified

Edition

-

Subject(s)

Akuntansi
Kebijakan Laporan Keuangan

Specific Detail Info

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Statement of Responsibility

HALIM

Other version/related

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