Nongkan, Christya Natasha Agatha (2013) Analisis Penerapan PSAK No. 60 Terhadap Tingkat Penilaian Risiko Kredit. Studi Kasus: Bank XYZ. S1 thesis, STIE Indonesia Banking School.
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Abstract
In 2010, Ikatan Akuntan Indonesia (IAI) has conducted the convergence of IFRS 7 on disclosure of financial instruments into PSAK No. 60: Financial Instrument: Disclosure. This section replaces the part of disclosure in PSAK No. 50 (revised 2006): Financial Instrument: Presentation and Disclosure. There are more informations to be disclosed according to PSAK No. 60 than PSAK No. 50 (revised 2006). This paper tried to implement the credit risk part on PSAK No. 60 and analyzed the differences in the preception of the level of credit risk on a credit from one bank in Indonesia when it was disclosed according to PSAK No. 50 (revised 2006) and when it was disclosed according to PSAK No. 60. The result is the level of credit risk on a credit information which was disclosed according to PSAK No. 60 is lower than a credit information which was disclosed according to PSAK No. 50 (revised 2006). Furthermore, the information about credit risk that should be disclosed according to PSAK No. 60 is wider than PSAK No. 50 (revised 2006). Keywords: Credit Risk, Bank, PSAK No. 60, PSAK No. 50 (Revised 2006)
| Item Type: | Thesis (S1) |
|---|---|
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
| Divisions: | Prodi S1 Manajemen |
| Depositing User: | Mrs. Deli Apsa |
| Date Deposited: | 30 Aug 2022 08:14 |
| Last Modified: | 31 Aug 2022 03:44 |
| URI: | http://repository.ibs.ac.id/id/eprint/5222 |
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