Dampak perubahan PSAK 28 (revisi 2011) dan PSAK 62 terhadap pelaporan keuangan dan audit atas pengakuan pendapatan dan beban pada asuransi kerugian = Impact of Changes in PSAK 28 (Revised 2011) and PSAK 62 on financial reporting and auditing for recognition revenues and expenses in general insurance

Bimo Ajie Pamungsu, author

Dampak perubahan PSAK 28 (revisi 2011) dan PSAK 62 terhadap pelaporan keuangan dan audit atas pengakuan pendapatan dan beban pada asuransi kerugian = Impact of Changes in PSAK 28 (Revised 2011) and PSAK 62 on financial reporting and auditing for recognition revenues and expenses in general insurance

Bimo Ajie Pamungsu; Nurul Husnah, examiner; Wondabio, Ludovicus Sensi, supervisor; Rafika Yuniasih, examiner (Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2012)

Abstrak

[ABSTRAK

Skripsi ini membahas mengenai dampak dari penerapan Pernyataan Standar

Akuntasi Keuangan (PSAK) No 28 : Akuntansi Kontrak Asuransi Kerugian dan

PSAK No 62 : Kontrak Asuransi sebagai akibat dari harmonisasi terhadap IFRS 4

ABSTRAK

pada Perusahaan Asuransi Kerugian. Beberapa isu akuntansi dan isu audit bermunculan seiring dengan adanya perubahan standar mengakibatkan dampak terhadap segi akuntansi dan audit. Akibatnya sebagian besar perusahaan asuransi

kerugian harus dapat menyikapi dengan adanya standar baru tersebut, peningkatan biaya operasi, naik turunnya RBC perusahaan dan munculnya beberapa keraguan

atas perlakuan akuntansi. Dari sisi audit, auditor juga harus menyikapi perubahan tersebut yang berpengaruh terhadap keberlanjutan industri asuransi di masa depan

(going concern) akibat penurunan RBC perusahaan. Namun, perubahan standar ini tidak semata-mata merugikan perusahaan asuransi kerugian, tetapi menjadi

salah satu langkah dalam mensukseskan tujuan dalam menyeragamkan perlakuan standar secara internasional.

ABSTRAK

This study discusses the impact of the implementation of Statement of Financial Accounting Standard (PSAK) No. 28: Accounting for Insurance Contracts and

PSAK No. 62: Contract Insurance as a result of the harmonization of IFRS 4 on Insurance Companies. Some of the accounting and auditing issues popping up in

line with the standards resulted in changes to the terms of the impact of accounting and auditing. As a result, most insurance companies should be able to

respond to the new standards, the increase in operating costs, rise and fall of RBC companies and the emergence of some doubts about the accounting treatment. Of

the audit, the auditor must also address the changes that affect the sustainability of the insurance industry in the future (going concern) due to decreased RBC

company. However, this standard changes not only detrimental to the insurance company, but to be one step in the success of the treatment goals in a uniform

international standard.

ABSTRAK

This study discusses the impact of the implementation of Statement of Financial Accounting Standard (PSAK) No. 28: Accounting for Insurance Contracts and

PSAK No. 62: Contract Insurance as a result of the harmonization of IFRS 4 on

Insurance Companies. Some of the accounting and auditing issues popping up in

line with the standards resulted in changes to the terms of the impact of

accounting and auditing. As a result, most insurance companies should be able to

respond to the new standards, the increase in operating costs, rise and fall of RBC

companies and the emergence of some doubts about the accounting treatment. Of

the audit, the auditor must also address the changes that affect the sustainability of

the insurance industry in the future (going concern) due to decreased RBC

company. However, this standard changes not only detrimental to the insurance

company, but to be one step in the success of the treatment goals in a uniform

international standard.;This study discusses the impact of the implementation of Statement of Financial

Accounting Standard (PSAK) No. 28: Accounting for Insurance Contracts and