PT Adi Perkasa experienced a correction for the error in recording last year's revenue, which caused the net profit to be too small. According to PSAK 25, the adjustment to retained earnings is done by?

• Recording the change prospectively

• Reducing the current year's retained earnings

• Restating the beginning retained earnings

• Increasing the paid-in capital

• Eliminating expenses in the current period

In the GMS, PT Bersinar decided to distribute property dividends in the form of land to shareholders. This decision is most likely due to?

• No retained earnings

• Excess fixed assets or cash limitations

• Shareholder requests

• Legal obligations of the company

• Bonus share distribution

Dividends that are paid with a written promise to pay in the future and may be accompanied by interest are called?

• Stock Dividend

• Property Dividend

• Cash Dividend

• Scrip Dividend

• Bonus Dividend

Which of the following is not a purpose of purchasing treasury stock?

• Reduce ownership claims

• Increase returns on equity

• Reduce earnings per share

• Stabilize stock prices

• Prepare incentives for employees

In 2021, PT BBCA conducted a stock split with a ratio of 1:5. What is the main impact?

• Equity value increases fivefold

• Shares become inactive in trading

• Price per share decreases proportionally

• Retained earnings increase

• Paid-in capital decreases

Liquidation dividends differ from regular dividends because?

• Paid in the form of fixed assets

• Obtained from the sale of shares

• Results in an increase in earnings per share

• Given in the form of a promise to pay

• Paid from paid-in capital, not retained earnings

PT Intan Sejahtera sets aside part of its profit balance for future factory expansion. This action is classified as?

• Voluntary restriction

• Contractual restriction

• Legal restriction

• Stock dividend

• Quasi reorganization

Which of the following statements is true about stock dividends?

• Always reduces the company's cash

• Does not affect retained earnings

• Adds to the company's total assets

• Reported as additional income

• Does not change the total equity value

Buying treasury shares at a low price and selling them again at a high price can generate?

• Increase in retained earnings

• Decrease in stock premium

• Capital gains for the company

• Reduction of long-term liabilities

• Addition to accounts receivable

The record date in dividend distribution is used for?

• To reduce the company's cash

• To determine the shareholders entitled to the dividend

• To recognize dividend liabilities

• To make journal entries for dividends

• To pay dividends to investors