Pengungkapan Informasi Aset Keuangan dan Impairment-Nya di Perbankan Menurut PSAK 50 dan 60

Abstract

Statement of Financial Accounting Standard (Pernyataan Standar Akuntansi Keuangan/ PSAK) 50 and 60 (revised 2010) is a standard governing the presentation and disclosure of financial instruments. This standard is very influential on the Indonesian banking disclose details of financial assets and the impairment of assets in the financial statements. So, this study aimed to describe the level of compliance of banks in Indonesia to implement SFAS. As a high regulatory industry, allegedly the level of compliance of the banks application of SFAS are high. Financial assets consist of available for sale (Available for Sale), HTM (Held-to-Maturity), L & R (Loans and Receivables) and FVTPL (Financial assets at fair value through profit and loss). This study is a qualitative and quantitative research with a descriptive design. This study took a sample of 30 banking companies by using purposive sampling. The results showed the type of financial assets of L & R has the greatest amount of total assets, while AFS has the greatest impairment. The research also found that an increasing number of companies are very specific in disclose the policy of financial instruments in the years 2010-2012.