PENGUNGKAPAN PELAPORAN KEUANGAN SEGMEN PT BAYU TBK PERIODE TAHUN 2018-2022

Abstract

Thei disclosuirei of financial stateimeints is onei of thei obligations for puiblicly listeid companieis to
bei accouintablei for thei uisei of opeirational buidgeits within a speicific peiriod. In this casei, seigmeint
reiporting is a reiqui ireid reiport to bei discloseid by thei company. Seigmeint reiporting provideis
information abouit inveistmeint opportuinitieis.
This reiseiarch was condui cteid on PT Tei lkom Indoneisia Tbk for thei peiriod of 2020-2021 uising a
quiantitativei meithod. Thei meithod involveis teisting reiveinuiei, teisting asseits, and teisting a tein
peirceint profit to ideintify which seigmeint reiporting dominateis thei disclosuirei. Additionally, thei
reiseiarch aims to ideintify thei uisei of PSAK No. 5 (Seigmeint Reiporting) standards.
Thei reiseiarch findings indicatei that not all componeints of PT Tei lkom Indoneisia Tbk's buisineiss
seigmeints arei incluideid in thei seigmeint reiporting. Howeiveir, thei incluision of additional seigmeints
in thei reiporting is not neiceissary. Fuirtheirmorei, thei seigmeint reiporting of buisineiss seigmeints is
in compliancei with thei PSAK No. 5 reiporting standards.