Analisis Laporan Keuangan Universitas Airlangga berdasarkan PSAK No 45

Authors

DOI:

https://doi.org/10.31000/competitive.v6i2.4482

Abstract

Tujuan dari penelitian ini ialah untuk menganalisa laporan keuangan di Universitas Airlangga. Apakah universitas Airlangga menerapkan PSAK No. 45 atau tidak dalam penyusunan laporan keuangan. Jenis Penelitian yang dipakai yakni bersifat Deskriptif. Teknik analisis data yang dipergunakan ialah dengan cara mengambil data-data keunagan mengenai pengelolaan asset serta informasi lainnya pada universitas Airlangga serta mengambil teori-teori yang memiliki persamaan dengan masalah-masalah yang ada di penelitian ini. Hasil penelitian menunjukkan bahwa Universitas Airlangga sudah menerapkan laporan keuangan sesuai dengan PSAK No. 45 maka dari itu terlihat bahwa membaiknya akuntabilitas publik yang berdampak pada semakin dipercayanya Universitas Airlangga

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Author Biography

  • Ryski Dian Nugraha, University of Singaperbangsa Karawang
    Mahasiswa Akuntansi

References

Baridwan,Zaki. 2008. Intermediate Accounting. Edisi delapan.Cetakan kedua.BPFE-Yogyakarta.

Kasmir S.E.M.M., 2013, Analisis Laporan Keuangan. Raja wali Pers : Jakarta

Harahap, Sofyan Syafri. 2006. Analisis Kritis atas Laporan Keuangan.Edisi Pertama. Penerbit PT Raja Grafindo Persada.

Nariasih, dkk., 2017. Laporan Keuangan Masjid Berdasarkan Kombinasi PSAK No.45 dan PSAK No. 109.E-Journal Ekonomi Bisnis dan Akuntansi.Vol IV (1). Hal 6-11

Published

2023-01-04

Issue

Vol. 6 No. 2 (2022): Competitive Jurnal Akuntansi dan Keuangan

Section

Articles

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How to Cite

[1]
R. D. Nugraha, “Analisis Laporan Keuangan Universitas Airlangga berdasarkan PSAK No 45”, COMPETITIVE, vol. 6, no. 2, Jan. 2023, doi: 10.31000/competitive.v6i2.4482.