EVALUASI PENGUNGKAPAN ASET TETAP PADA TAHUN PERTAMA PSAK 216: STUDI PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK TERDAFTAR DI BEI

Abstract

This study evaluates the completeness of property, plant and equipment disclosure under PSAK 216 (Fixed Assets) among transportation companies listed on the Indonesia Stock Exchange. Using a qualitative descriptive design with content analysis, the study reviews the 2024 audited financial statements and notes of three issuers: PT Samudera Indonesia Tbk, PT Blue Bird Tbk, and PT Garuda Indonesia (Persero) Tbk. An 11-item PSAK 216 disclosure checklist was scored using a binary approach (1=disclosed; 0=not disclosed). The results indicate high compliance across the sample: PT Garuda Indonesia 100%, PT Samudera Indonesia 90.9%, and PT Blue Bird 81.8%. Disclosure gaps mainly relate to (i) the measurement model after initial recognition, (ii) pledged or restricted fixed assets, and (iii) residual value information when relevant. The findings highlight the need to improve consistency and completeness of disclosure to enhance transparency, comparability, and accountability in financial reporting. Practically, the results guide management and auditors to focus on commonly omitted items, and provide regulators with a simple checklist for early compliance monitoring following the renumbering to PSAK 216.