Authors:

Tri Ariani Wahyu Vitaningsih, Satrijo Budiwibowo, Elly Astuti

Abstract:

“The study was conducted to determine the application of PSAK 23 2018 Revision in recognition of income at PT G. This type of research is a qualitative case study research. Data collection was carried out by documenting the results of interviews from social media, related business news, the revised PSAK 2018 and the applicable laws and regulations. Data analysis was performed by comparing PSAK, Corporate Financial Reports and Business News related to the case of PT.G. The results showed that PT G’s financial statements have not fully complied with regulations related to the preparation of financial statements. The factor causing the discrepancy is the existence of a conflict of interest in the management of PT G. Keywords: PSAK 23; Revenue Recognition; Adequacy Of Accounting Regulations; Conflict Of Interest.”

Keywords

PSAK 23; Revenue Recognition; Adequacy Of Accounting Regulations; Conflict Of Interest.

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PDF:

https://jurnal.harianregional.com/akuntansi/full-51814

Published

2020-04-23

How To Cite

WAHYU VITANINGSIH, Tri Ariani; BUDIWIBOWO, Satrijo; ASTUTI, Elly. Studi Kasus Penerapan PSAK 23 dalam Pengakuan Pendapatan pada PT G.E-Jurnal Akuntansi, [S.l.], v. 30, n. 4, p. 840 - 850, apr. 2020. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-51814. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2020.v30.i04.p03.

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Issue

Vol 30 No 4 (2020)

Section

Articles

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