Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (Sak Etap) Pada Laporan Keuangan PT. ABC

Abstrak

This study aims to analyze the implementation of the financial accounting standards of entities without public accountability (SAK ETAP) on the financial statements of PT. ABC. The research methodology used is qualitative descriptive method and data source comes from primary data obtained directly from PT. ABC. Sampling technique using purposive sampling method with financial reports data in 2016. Data analysis technique used is descriptive analysis with qualitative approach. The results of this study indicate that PT. ABC has presented the report of balance sheet and income statements in accordance with SAK ETAP. As for the capital statements and note of financial statements have not been presented by PT. ABC. And for cash flow statement of PT. ABC has presented it but not yet in accordance with SAK ETAP