The Impacts of Implementation Accounting Standard PSAK No. 24 (Revision 2004) on Post Employment Benefit Towards Company’s Performance

Financial analysis is useful for all company to measure their performance and expected to show improvement result in order to determine the company’s condition. . Financial ratios are tools to help anticipate the future conditions and to predict some actions or strategies that will useful in improvi...

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Main Author: Elfrida Yanti
Format: Article
Language:English
Published: Bina Nusantara University 2011-11-01
Series:Binus Business Review
Subjects:
Online Access:https://journal.binus.ac.id/index.php/BBR/article/view/1232
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spelling doaj-1baccb601d1445399319d5ac444475a82020-11-24T21:28:56ZengBina Nusantara UniversityBinus Business Review2087-12282476-90532011-11-012287488210.21512/bbr.v2i2.12321100The Impacts of Implementation Accounting Standard PSAK No. 24 (Revision 2004) on Post Employment Benefit Towards Company’s PerformanceElfrida Yanti0BINUS UniversityFinancial analysis is useful for all company to measure their performance and expected to show improvement result in order to determine the company’s condition. . Financial ratios are tools to help anticipate the future conditions and to predict some actions or strategies that will useful in improving the company’s future performance, which is from evaluating the previous financial statement. Using financial ratios this research tries to impose one indicator, post employment benefit and how it would impact company financial performance. PT. ABC Will be the object case which implementation the post employment benefit based on particular regulation PSAK No. 24 (revision 2004). The researcher would like to focuses on the profitability ratios by Return on Asset ratio (ROA), liquidity ratio by Current Ratio (CR) and the leverage ratio by Debt-Equity ratio.https://journal.binus.ac.id/index.php/BBR/article/view/1232performance, employment benefit, financial analysis
collection DOAJ
language English
format Article
sources DOAJ
author Elfrida Yanti
spellingShingle Elfrida Yanti
The Impacts of Implementation Accounting Standard PSAK No. 24 (Revision 2004) on Post Employment Benefit Towards Company’s Performance
Binus Business Review
performance, employment benefit, financial analysis
author_facet Elfrida Yanti
author_sort Elfrida Yanti
title The Impacts of Implementation Accounting Standard PSAK No. 24 (Revision 2004) on Post Employment Benefit Towards Company’s Performance
title_short The Impacts of Implementation Accounting Standard PSAK No. 24 (Revision 2004) on Post Employment Benefit Towards Company’s Performance
title_full The Impacts of Implementation Accounting Standard PSAK No. 24 (Revision 2004) on Post Employment Benefit Towards Company’s Performance
title_fullStr The Impacts of Implementation Accounting Standard PSAK No. 24 (Revision 2004) on Post Employment Benefit Towards Company’s Performance
title_full_unstemmed The Impacts of Implementation Accounting Standard PSAK No. 24 (Revision 2004) on Post Employment Benefit Towards Company’s Performance
title_sort impacts of implementation accounting standard psak no. 24 (revision 2004) on post employment benefit towards company’s performance
publisher Bina Nusantara University
series Binus Business Review
issn 2087-1228
2476-9053
publishDate 2011-11-01
description Financial analysis is useful for all company to measure their performance and expected to show improvement result in order to determine the company’s condition. . Financial ratios are tools to help anticipate the future conditions and to predict some actions or strategies that will useful in improving the company’s future performance, which is from evaluating the previous financial statement. Using financial ratios this research tries to impose one indicator, post employment benefit and how it would impact company financial performance. PT. ABC Will be the object case which implementation the post employment benefit based on particular regulation PSAK No. 24 (revision 2004). The researcher would like to focuses on the profitability ratios by Return on Asset ratio (ROA), liquidity ratio by Current Ratio (CR) and the leverage ratio by Debt-Equity ratio.
topic performance, employment benefit, financial analysis
url https://journal.binus.ac.id/index.php/BBR/article/view/1232
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