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ANALISA LAPORAN KEUANGAN DAN KINERJA BISNIS F0282 Disusun oleh: Drs. Murniadi Purboatmodjo, MM Universitas Bina Nusantara Fakultas Ekonomi Jurusan Akuntansi.

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Presentasi berjudul: "ANALISA LAPORAN KEUANGAN DAN KINERJA BISNIS F0282 Disusun oleh: Drs. Murniadi Purboatmodjo, MM Universitas Bina Nusantara Fakultas Ekonomi Jurusan Akuntansi."— Transcript presentasi:

1 ANALISA LAPORAN KEUANGAN DAN KINERJA BISNIS F0282 Disusun oleh: Drs. Murniadi Purboatmodjo, MM Universitas Bina Nusantara Fakultas Ekonomi Jurusan Akuntansi Jakarta2006

2 Chapter 1 LAPORAN KEUANGAN (Pendahuluan)

3 3(C) 2004 Prentice Hall, Inc. Financial Statements--MAP Form basis for understanding the financial position of a firm Allow users to assess historical and prospective financial performance Present picture of firm’s financial health, leading to informed business decisions

4 4(C) 2004 Prentice Hall, Inc. Financial Statements--MAZE Contain large amounts of information Accounting policies and reporting requirements are complex and constantly changing Allow management considerable discretion Hide or omit key information

5 5(C) 2004 Prentice Hall, Inc. Our Goal: To ensure that financial statements serve as a map, not a maze The better one can read and understand the financial statements, the more useful they are as a MAP to intelligent decision-making

6 6(C) 2004 Prentice Hall, Inc. Why use financial statements? Financial position of the company Success of its operations Policies and strategies of management Insight into future performance Savvy use of financial statements allows user to assess:

7 7(C) 2004 Prentice Hall, Inc. Volume of Information Financial statements Notes to the financial statements The auditor’s report Five-year summary of key financial data The Annual Report

8 8(C) 2004 Prentice Hall, Inc. The Annual Report Continued High and low stock prices High and low stock prices Management’s discussion and analysis of operations Management’s discussion and analysis of operations Material included at the imagination and discretion of management Material included at the imagination and discretion of management

9 9(C) 2004 Prentice Hall, Inc. Financial Statements Are prepared according to generally accepted accounting principles (GAAP)

10 10(C) 2004 Prentice Hall, Inc. GAAP Two authorities primarily responsible for establishing GAAP in the United States are the SEC and the FASB

11 11(C) 2004 Prentice Hall, Inc. SEC Securities and Exchange Commission Regulates US companies that issue securities to the public Stands for

12 12(C) 2004 Prentice Hall, Inc. FASB Financial Accounting Standards Board Financial Accounting Standards Board Comprised of 7 full-time paid members Comprised of 7 full-time paid members Issues Statements of Financial Accounting Standards (SFAS) and Interpretations Issues Statements of Financial Accounting Standards (SFAS) and Interpretations Lengthy deliberation process Lengthy deliberation process Stands for

13 13(C) 2004 Prentice Hall, Inc. The Four Basic Financial Statements 1. Balance Sheet 2. Income Statement or Earnings Statement 3. Statement of Shareholders’ Equity 4. Statement of Cash Flows

14 14(C) 2004 Prentice Hall, Inc. Financial Statement Notes: Are an INTEGRAL part of the statements Are an INTEGRAL part of the statements Provide summary of accounting policies Provide summary of accounting policies Present detail about particular accounts (e.g. inventory, investments, etc.) Present detail about particular accounts (e.g. inventory, investments, etc.) Include other information (e.g. leasing arrangements, pending legal proceedings, income taxes, etc.) Include other information (e.g. leasing arrangements, pending legal proceedings, income taxes, etc.)

15 15(C) 2004 Prentice Hall, Inc. Financial Statement Notes: Continued Contain some supplementary information required by SEC and FASB Examples include: Information on foreign currency translations for firms doing business in/with foreign countries Information on foreign currency translations for firms doing business in/with foreign countries Information by segment for firms with several lines of business Information by segment for firms with several lines of business

16 16(C) 2004 Prentice Hall, Inc. Keterbatasan Laporan Keuangan 1. Merupakan Interim Report. 2. Standar Nilai berbeda/berubah-ubah 3. Disusun berdasarkan trasaksi keuangan berbagai waktu yang lalu 4. Tidak mencerminkan berbagai faktor yang dapat mempengaruhi keadaan keuangn perusahaan

17 17(C) 2004 Prentice Hall, Inc. Perlunya Pemeriksaan Oleh Akuntan Publik Dengan adanya keterbatasan yang dimiliki oleh Laporan Keuangan, maka diperlukan pemeriksaan oleh Akuntan Publik. Akuntan Publik setelah mengadakan pelitian dengan stradar dan prosedur pemeriksaan yang lazim, kemudian akan memberikan pendapatnya akan kewajaran Laporan keungan yang disajikan oleh perusahaan yang telah sesuai dengan Prisip-prinsip Akuntasi secara konsisten dari tahun ke tahun.

18 18(C) 2004 Prentice Hall, Inc. Auditor’s Report UnqualifiedQualified Adverse opinion Scope limitation Disclaimer of opinion

19 19(C) 2004 Prentice Hall, Inc. Auditor’s Report Continued Unqualified (what you want!)-- statements present information in conformity with GAAP Unqualified (what you want!)-- statements present information in conformity with GAAP Qualified (not what you want)—are reports other than an unqualified opinion Qualified (not what you want)—are reports other than an unqualified opinion

20 20(C) 2004 Prentice Hall, Inc. Auditor’s Report Continued Auditor’s Report Continued Adverse opinion states that the financial statements have not been presented fairly in accordance with GAAP Adverse opinion states that the financial statements have not been presented fairly in accordance with GAAP Scope limitation means that the extent of the audit work has been limited Scope limitation means that the extent of the audit work has been limited

21 21(C) 2004 Prentice Hall, Inc. Auditor’s Report Continued Keep in mind that auditor is hired by the firm being audited--always the possibility of conflict of interest Disclaimer of opinion:

22 22(C) 2004 Prentice Hall, Inc. Management Discussion and Analysis (MD&A) Sometimes labeled “Financial Review” Sometimes labeled “Financial Review” Contains information that cannot be found in the financial data Contains information that cannot be found in the financial data

23 23(C) 2004 Prentice Hall, Inc. Bentuk laporan Keuangan Neraca Adalah laporan sistematis tentang Aktiva, Hutang dan Modal dari perusahaan pada saat tertentu Adalah laporan sistematis tentang Aktiva, Hutang dan Modal dari perusahaan pada saat tertentu Tujuan Neraca menunjukkan posisi Keuangan suatu perusahaan pada tanggal tertentu, biasanya pada waktu tutup buku di akhir tahun fiskal Tujuan Neraca menunjukkan posisi Keuangan suatu perusahaan pada tanggal tertentu, biasanya pada waktu tutup buku di akhir tahun fiskal


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