PERBANDINGAN PROFITABILITAS HISTORICAL COST ACCOUNTING DENGAN INFLATION ACCOUNTING (GPLA) PT MAYORA INDAH TBK
DOI:
https://doi.org/10.61769/jabs.v3i1.303Abstract
Financial statements show financial condition company to help someone who use the reports to make some decisions. Generally, financial statements arranged using historical cost accounting, which means company’s asset, debt, and equity recorded by their acquisition value. Historical cost accounting principal use stable monetary unit asumption. If the item’s price rise (inflation), the value in financial statements become irrelevant. Accounting experts suggest using inflation accounting method to overcome historical cost accounting’s weaknesses Inflation accounting method consider the price changes within financial statements. One of the most used principle is General Price Level Adjusted (GPLA). This research use audited PT Mayora Indah, Tbk’s financial statements from 2010-2014. Each items in balance sheet and income statement converted from historical cost accounting method to GPLA using consumer price index. Then, compare the profitability ratio analysis on financial statements historical cost accounting and inflation accounting (GPLA). The profitability ratio’s comparison tested statistically to see the differences between both of them using t-test with 95% confidence level. The t-test results show all profitability ratios components have significant differences between that two methods. That’s why in inflation period, company should converse the financial statements based on inflation accounting (GPLA). Inflation accounting give more accurate informations and more useful in decision making.
Keywords: Historical cost accounting, Inflation, Inflation accounting, General Price Level Adjusted
Laporan keuangan menunjukan kondisi keuangan perusahaan untuk membantu orang-orang yang menggunakan laporan tersebut untuk membuat keputusan. Laporan keuangan disusun menggunakan metode Historical Cost Accounting, metode ini menghitung aset, utang, dan ekuitas perusahaan menggunakan nilai akuisisi perusahaan. Historical Cost Accounting menggunakan asumsi Stable Monetary Unit. Nilai dari laporan keuangan akan menjadi tidak relevan jika terjadi inflasi. Pakar akuntansi menyarankan menggunakan metode Inflation Accounting untuk menghindari kelemahan dari Historical Cost Accounting. Metode Inflation Accounting mempertimbangkan perubahan harga pada laporan keuangan. Salah satu perinsip yang paling sering digunakan adalah General Price Level Adjusted (GPLA). Penelitian ini menggunakan laporan keuangan PT Mayora Indah, Tbk yang sudah diaudit tahun 2010 – 2014. Setiap item dalam neraca dan laporan laba rugi yang disusun dengan metode historical cost accounting, dikonversi dengan indeks harga konsumen sehingga diperoleh nilai baru yang disusun dengan metode GPLA. Selanjutnya, dilakukan analisis rasio profitabilitas pada laporan keuangan berbasis historical cost accounting dengan laporan keuangan berbasis inflation accounting (GPLA). Perbandingan tersebut dilakukan dengan melakukan uji hipotesis statistik t untuk dua sampel berpasangan dengan menggunakan Statistical Package for The Social Sciences, dengan tingkat keyakinan 95%. Hasil uji statistik t menunjukkan seluruh komponen rasio profitabilitas yang diuji memiliki perbedaan signifikan antara kedua metode tersebut. Oleh karena itu, pada masa inflasi, perusahaan disarankan untuk melakukan konversi laporan keuangan menjadi laporan keuangan berbasis inflation accounting (GPLA). Dengan melakukan konversi, laporan tersebut mampu memberikan informasi yang lebih relevan dan berguna dalam mengambil keputusan.
Kata Kunci: Historical cost accounting, Inflasi, Inflation accounting, General Price Level Adjusted
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