AMARA, AUDREY NATHANIA (2022) Analisis Penyajian Laporan Keuangan PT Rajawali Citramass. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Laporan Keuangan merupakan suatu jendela informasi yang berisi ikhtisar seluruh transaksi keuangan perusahaan dalam periode tertentu. Laporan keuangan sangat penting dan berguna untuk pihak internal (manajer) maupun eksternal (pemegang saham) untuk mengambil suatu keputusan terhadap perusahaan. Penelitian ini bertujuan untuk mengidentifikasi, membandingkan, dan menganalisis penyajian laporan keuangan suatu perusahaan dengan Standar Akuntansi Keuangan (SAK) yang dibentuk oleh Ikatan Akuntansi Indonesia (IAI) terkhusus Pernyataan Standar Akuntansi Keuangan (PSAK) 1 dan 2. Penyajian laporan keuangan yang diteliti mencakup 5 jenis laporan keuangan minimal yang dipersyaratkan dalam SAK. Menurut PSAK 1 dan 2 dalam penyajian laporan keuangan perusahaan terdapat syarat-syarat komponen minimal yang harus disajikan. Berdasarkan penelitian yang telah dilakukan diperoleh kesimpulan bahwa penyajian laporan keuangan perusahaan dalam penelitian ini mengambil sampel PT Rajawali Citramass dengan pembanding SAK IAI terkhusus PSAK 1 dan 2 terdapat beberapa perbedaan judul laporan keuangan maupun penamaan komponen di dalamnya. Namun melihat dari substansi isi yang terkandung dalam laporan yang disajikan sudah sesuai dengan ketentuan yang dipersyaratkan dalam PSAK 1 dan 2./Financial Report is an information window that contains an overview of all financial transactions of a company within a certain period. Financial reports are very important and useful for internal parties (managers) and external parties (shareholders) to make decisions about the company. This study aims to identify, compare, and analyze the presentation of a company's financial statements with the Financial Accounting Standards (SAK) established by the Indonesian Accounting Association (IAI), especially the Statements of Financial Accounting Standards (PSAK) 1 and 2. The presentation of the financial statements studied includes 5 the minimum type of financial statements required in SAK. According to PSAK 1 and 2 in the presentation of the company's financial statements, there are minimum component requirements that must be presented. Based on the research that has been done, it can be concluded that the presentation of the company's financial statements in this study took a sample of PT Rajawali Citramass with a comparison of SAK IAI, especially PSAK 1 and 2, there are several differences in the title of the financial statements and the naming of the components in it. However, judging from the substance of the content contained in the report presented, it is in accordance with the provisions required in PSAK 1 and 2.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Laporan Keuangan, PSAK 1, PSAK 2, SAK, IAI, Financial Statements, PSAK 1, PSAK 2, SAK, IAI |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Keuangan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 01 Mar 2023 02:15 |
| Last Modified: | 01 Mar 2023 02:15 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1054 |
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