Pengungkapan Pelaporan Keuangan Segmen Pt Bayu TBK Periode Tahun 2018-2022

Abstract

The disclosure of financial reporting is one of the obligations for financial audit that intuitively provides an answer to operational budget expectations in one period. In this case, segment reporting is a report that must be disclosed and reported by the company. Segment reporting provides information about investment opportunities. This research was carried out at PT Bayu Buana Tbk for the 2018-2022 period using quantitative methods. This method involves an income test, asset test, and ten percent profit test to find out which reporting segment is dominant in reporting disclosures. Apart from that, this research also aims to identify the use of PSAK Number 5 (Segment Reporting) standards. The research results show that not all components of PT Bayu BuanaTbk's business segments are included in segment reporting. However, there is no need for additional segments in the reporting. In addition, business segment reporting is in accordance with the reporting standards of PSAK No. 5.