IMPLEMENTASI ASET TAK BERWUJUD PT. TELEKOMUNIKASI INDONESIA (Persero) Tbk

Abstract

ABSTRACT

 

Intangible assets are nonmonetary assets that can be identified without physical form. Presentation of intangible assets in companies in Indonesia is specifically regulated in PSAK 19 (revised 2015). This study aims to review the presentation of intangible assets at PT Telekomunikasi Indonesia (Persero) Tbk. The selection of this company as the object of research is based on the entity is one of the largest telecommunications companies in Indonesia. In addition, the characteristics of this company has several types of intangible assets. The method used in this research is content analysis that is extracting information presented in the PT Telekomunikasi Indonesia (Persero) Tbk Financial Statements 2018. This study concludes that PT Telekomunikasi Indonesia (Persero) Tbk has presented intangible assets according to existing criteria in PSAK 19 (2015 revision).

 

Keywords: Financial Statements, Intangible Assets, PSAK 19.