---
title: "PT Telekomunikasi Indonesia Clarifies Accounting Policy Changes and Control Conclusions in 2025 Audit"
type: "News"
locale: "en"
url: "https://longbridge.com/en/news/290712818.md"
description: "PT Telekomunikasi Indonesia clarified its 2025 audit responses, reclassifying drop cable asset changes as a voluntary accounting policy shift under PSAK 208 rather than prior errors. The company withdrew earlier claims of material internal control weaknesses, with auditors confirming effective controls. Additionally, Spark AI rates TLK stock as Neutral, citing solid financials and dividends offset by weak technical trends and margin compression."
datetime: "2026-06-24T14:17:23.000Z"
locales:
  - [zh-CN](https://longbridge.com/zh-CN/news/290712818.md)
  - [en](https://longbridge.com/en/news/290712818.md)
  - [zh-HK](https://longbridge.com/zh-HK/news/290712818.md)
---

# PT Telekomunikasi Indonesia Clarifies Accounting Policy Changes and Control Conclusions in 2025 Audit

On June 24, 2026, PT Telekomunikasi Indonesia Tbk informed the Indonesia Stock Exchange that it had responded to a June 19 exchange request for clarification regarding its audited financial statements for the year ended December 31, 2025. Management explained that the reclassification of drop cable assets, part of the “last mile to the customers,” is now treated as a voluntary change in accounting policy under PSAK 208 rather than as prior accounting errors, leading to retrospective restatement of its 2025 consolidated accounts.

The company detailed that derecognition of assets without future economic benefit will be recognized through profit or loss, and that quantitative impacts are disclosed in the notes to the 2025 statements. Telkom also clarified that earlier indications of material weaknesses in internal control were withdrawn after further analysis, with the independent auditor concluding internal controls were effective as of December 31, 2025, and that errors in roughly 140 transactions lacking economic substance were not quantitatively material, though qualitatively significant due to employee misconduct, and were addressed via impairment reserves rather than revenue reversals.

**Spark’s Take on TLK Stock**

According to Spark, TipRanks’ AI Analyst, TLK is a Neutral.

Overall score reflects solid financial performance and strong cash generation, supported by an attractive dividend yield. These positives are tempered by weak technical trends (below key moving averages with negative MACD) and recent margin/ROE compression despite the TTM revenue rebound.

To see Spark’s full report on TLK stock,  
click here.

**More about PT Telekomunikasi Indonesia Tbk**

PT Telekomunikasi Indonesia Tbk is Indonesia’s dominant state-owned telecommunications provider, offering fixed and mobile networks, broadband, and digital services to consumer, enterprise, and wholesale customers. The company focuses on nationwide connectivity and “last mile” infrastructure, positioning itself as a key player in the country’s digital and telecoms ecosystem.

**Average Trading Volume:** 970,969

**Technical Sentiment Signal:** Sell

**Current Market Cap:** $13.85B

Learn more about TLK stock on TipRanks’ Stock Analysis page.

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