Analysis Calculation Of Allowance For Impairment Losses Of Credit Before And After The Implementation Of Psak 50 & 55 On Profit At Bank X


  • Achmad Fadjar ,Gian Hassan Yudisthira ,Dendi Ramadhani


Allowance for impairment losses (CKPN), PSAK 50, PSAK 55 and Profit


The occurrence of earnings management practices can make financial statements inaccurate and mislead users. Profit or loss information is often used as a measure to assess the company's performance or as a basis for assessment measures. With the implementation of PSAK 50 and PSAK 55, the process of preparing and analyzing financial statements with international standards is getting better for companies and can also make financial reports more reasonable and informative. This research was conducted at Bank X related to the mechanism for the formation of allowance for impairment losses on credit and its effect on company profits before and after the application of PSAK 50 & 55.