ANALISIS DAMPAK PENGHAPUSAN PSAK 35 PADA PERUSAHAAN JASA TELEKOMUNIKASI (STUDI KASUS PADA PT. TELKOM)

NABILA NASTITY, NADA (2012) ANALISIS DAMPAK PENGHAPUSAN PSAK 35 PADA PERUSAHAAN JASA TELEKOMUNIKASI (STUDI KASUS PADA PT. TELKOM). D3 thesis, Universitas Negeri Jakarta.

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Abstract

This paper has a purpose to know about PSAK 35 deletion impacts on PT. Telkom. The research was conducted on two samples of the financial statements PT. Telkom’s effective period before and after the deletion of PSAK 35, namely in 2009 and 2011. The data which have been collected through literature study, observations and interviews then analyzed using descriptive methods to obtain adequate conclusions of the research. And the result can be seen that there are some impacts for interconnection revenue due to the deletion. The company has made a new adjustment and there are no significant changes from the result of this deletion. Key word: Revenue recognition, PSAK 35

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