Analisis penyajian aset tidak berwujud pada laporan keuangan

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Published: Oct 31, 2022
DOI: https://doi.org/10.21067/jrpe.v7i2.6929

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Deva Anggraeni Rahmadiah
Universitas Telkom
Denna Taris Citra Rahadiansyah
Universitas Telkom
Shafira Putri Callista
Universitas Telkom
Diza Amalia
Universitas Telkom
Raihan Aqil Fauzananda Musrady
Universitas Telkom

Abstract

Intangible assets are non-monetary assets that have a value and useful life of more than one year. The purpose of this study is to determine the application of intangible assets to LQ45 companies listed on the Indonesia Stock Exchange in 2020. The data in this study uses secondary data obtained from LQ45 companies listed on the Indonesia Stock Exchange in 2020 that apply intangible assets to their financial statements. The method of determining the sample using purposive sampling technique in order to obtain 24 of 42 companies that are used as objects of research and qualitative descriptive methods to analyze the presentation of intangible assets in the statement of financial position and notes to financial statements. The results show that the majority of LQ45 companies present intangible assets in the financial statements.

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How to Cite
Anggraeni Rahmadiah, D., Taris Citra Rahadiansyah, D., Putri Callista, S., Amalia, D., & Aqil Fauzananda Musrady, R. (2022). Analisis penyajian aset tidak berwujud pada laporan keuangan. Jurnal Riset Pendidikan Ekonomi, 7(2), 178–188. https://doi.org/10.21067/jrpe.v7i2.6929
Issue
Vol. 7 No. 2 (2022): OKTOBER
Section
Articles

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