Juana Dewi Maharani, Desy Sarina Br Barutu, Dinda Rinata, M. Irvan Ayang Daharo, Naina Yulia Hafni and Meigia Nidya Sari 2025. Literature Review: Implementation of PSAK 22 Business Combination Accounting on Financial Performance of Companies in Indonesia. International Journal of Economic Research and Financial Accounting (IJERFA). 3, 2 (Jan. 2025). DOI:https://doi.org/10.55227/ijerfa.v3i2.280.