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Makalah ini bertujuan untuk memberikan gambaran terkait disclosure ekuitas merek dalam laporan tahunan dan keuangan perusahaan.Makalah ini juga bertujuan untuk memberikan masukan kepada Otoritas Jasa Keuangan (OJK) dan Dewan Standar Akuntasi Keuangan mengenai disclosure ekuitas merek dalam laporan tahunan dan keuangan perusahaan. Makalah ini ditulis menggunakan kajian pustaka yang mendalam dan diikuti dengan penyajian data deskriptif terkait penghitungan ekuitas merek. Mengingat arti pentingnya ekuitas merek bagi manajemen perusahaan dan investor maka melalui makalah ini dirasa perlu memberi saran kepada OJK, Dewan Standar Akuntansi Keuangan terkait disclosure ekuitas merek dalam laporan tahunan dan keuangan perusahaan.


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DOI: https://doi.org/10.37295/wp.v12i02.24


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