PENGUKURAN NILAI WAJAR PADA TANGGAL AKUISISI: ANALISIS DAMPAKNYA TERHADAP GOODWILL DAN KEPEMILIKAN NON-PENGENDALI
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business combination,
goodwill,
non-controlling interests,
PSAK 22,
IFRS,
pengukuran nilai wajar,
kombinasi bisnis,
kepentingan non-pengendali
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Abstract
This study discusses the importance of fair value measurement at the acquisition date in a business combination and its impact on the recognition of goodwill and non-controlling interests (NCI). Proper fair value measurement reflects the economics of the assets and liabilities acquired, which affects the amount of goodwill recorded. The implementation of PSAK 22 which adopts IFRS standards emphasizes the importance of using fair value in accounting for business combinations, thereby increasing the transparency and reliability of financial statements. This study also highlights the full-goodwill and partial-goodwill methods that provide different approaches in recording goodwill and NCI, and their impact on financial reporting. Thus, the results of this study support better strategic decision making for post-acquisition companies.
Penelitian ini membahas pentingnya pengukuran nilai wajar pada tanggal akuisisi dalam kombinasi bisnis serta dampaknya terhadap pengakuan goodwill dan kepentingan non-pengendali (NCI). Pengukuran nilai wajar yang tepat mencerminkan keekonomian aset dan liabilitas yang diakuisisi, yang memengaruhi jumlah goodwill yang dicatat. Implementasi PSAK 22 yang mengadopsi standar IFRS menekankan pentingnya penggunaan nilai wajar dalam akuntansi kombinasi bisnis, sehingga meningkatkan transparansi dan keandalan laporan keuangan. Studi ini juga menyoroti metode full-goodwill dan partial-goodwill yang memberikan pendekatan berbeda dalam mencatat goodwill dan NCI, serta pengaruhnya terhadap pelaporan keuangan. Oleh karena itu, hasil penelitian ini mendukung pengambilan keputusan strategis yang lebih baik bagi perusahaan pasca-akuisisi.
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