Tinjauan atas Penerapan PSAK Nomor 22 terhadap Akuisisi PT Sarana Meditama Metropolitan Tbk oleh PT Elang Mahkota Teknologi Tbk

SUTOTO, FRAN RYZKIYANTO (2022) Tinjauan atas Penerapan PSAK Nomor 22 terhadap Akuisisi PT Sarana Meditama Metropolitan Tbk oleh PT Elang Mahkota Teknologi Tbk. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Kombinasi bisnis sedang marak terjadi di dunia bisnis Indonesia, khususnya pada perusahaan go-public. Kombinasi bisnis yang dilakukan tentu memiliki tujuan, apalagi di tengah kondisi Pandemi Covid-19 ini yang menyebabkan banyak perusahaan melakukan kombinasi bisnis dengan perusahaan yang lain agar mampu bertahan, bersaing, dan mengembangkan bisnis perusahaan mereka. Aktivitas ini tentu memerlukan aturan terkait akuntansi dari kombinasi bisnis tersebut. Aturan mengenai akuntansi kombinasi bisnis sudah disediakan oleh Pernyataan Standar Akuntansi Keuangan (PSAK), yaitu PSAK 22 tentang Kombinasi Bisnis. Pada penelitian ini, penulis memilih kombinasi bisnis berupa akuisisi yang dilakukan oleh PT Elang Mahkota Teknologi Tbk terhadap PT Sarana Meditama Metropolitan Tbk. Selanjutnya, penulis melakukan tinjauan atas akuntansi perusahaan tersebut dan dibandingkan dengan PSAK 22 yang mengatur tentang Kombinasi Bisnis, mulai dari metode pencatatan, akuntansi yang digunakan dalam kombinasi bisnis tersebut, seperti identifikasi pihak pengakuisisi dan non pengendali, hingga pengakuan dan pengukuran goodwill. / Business combinations are rife in the Indonesian business world, especially in go-public companies. The business combination carried out certainly has a purpose, especially in the midst of the Covid-19 pandemic, which has caused many companies to do business combinations with other companies in order to be able to survive, compete, and develop their company's business. This activity certainly requires rules related to the accounting of the business combination. The rules regarding accounting for business combinations have been provided by the Statement of Financial Accounting Standards (PSAK), namely PSAK 22 concerning Business Combinations. In this study, the authors chose a business combination in the form of an acquisition made by PT Elang Mahkota Teknologi Tbk to PT Sarana Meditama Metropolitan Tbk. Next, the author reviews the company's accounting and compares it with PSAK 22 which regulates Business Combinations, starting from the recording method, the accounting used in the business combination, such as identification of the acquirer and non-controlling parties, to the recognition and measurement of goodwill.

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