KAJIAN TERHADAP BEBERAPA METODE PENYUSUTAN DAN PENGARUHNYA TERHADAP PERHITUNGAN BEBAN POKOK PENJUALAN (COST OF GOOD SOLD)

Authors

  • Juniady Slamed Setiawan Dosen Luar Biasa Fakultas Ekonomi, Jurusan Akuntansi - Universitas Kristen Petra

:

https://doi.org/10.9744/jak.3.2.pp.%20157-173

Keywords:

depreciation methods, depreciation expense, fixed assets, cost of good sold.

Abstract

Every company must generate financial statement, that provide information about income, changes in financial position to whom that concerned. In preparing financial statement, each company has a power to choose the accounting methods and technics that recommended by Financial Accounting Standard. Accounting policies adopted by firm has a substanstial impact in financial statement.Therefore the company that has equal performance will report different result.This article try to present the impact of choosing depreciation method in calculating cost of goods sold. Abstract in Bahasa Indonesia : Setiap perusahaan wajib menerbitkan laporan keuangan, yang memberikan informasi mengenai hasil usaha, perubahan posisi keuangan kepada pihak yang memerlukan. Dalam menyusun laporan keuangan, perusahaan memiliki keleluasaan untuk memilih metode dan teknik sepanjang metode yang dipilih tersebut ada dalam SAK (Standar Akuntansi Keuangan). Pemilihan metode akuntansi memiliki dampak yang sangat besar terhadap laporan keuangan yang dihasilkan. Dengan demikian dimungkinkan perusahaan yang sebenarnya memiliki kinerja yang sama dapat melaporkan hasil yang berbeda. Tulisan ini mencoba untuk mengetengahkan dampak pemilihan metode penyusutan terhadap perhitungan beban pokok penjualan (cost of goods sold). Kata kunci: metode penyusutan, beban penyusutan, aktiva tetap, beban pokok penjualan.

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Published

2004-06-14

How to Cite

Setiawan, J. S. (2004). KAJIAN TERHADAP BEBERAPA METODE PENYUSUTAN DAN PENGARUHNYA TERHADAP PERHITUNGAN BEBAN POKOK PENJUALAN (COST OF GOOD SOLD). Jurnal Akuntansi Dan Keuangan, 3(2), pp. 157-173. https://doi.org/10.9744/jak.3.2.pp. 157-173

Issue

Vol. 3 No. 2 (2001): NOVEMBER 2001

Section

Articles

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