ANALISA LAPORAN KEUANGAN
DAN KINERJA BISNIS
F0282
Disusun oleh:
Drs. Murniadi Purboatmodjo, MM
Universitas Bina Nusantara
Fakultas Ekonomi Jurusan Akuntansi
Jakarta
2006
Chapter 1
LAPORAN KEUANGAN
(Pendahuluan)
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
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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
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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
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Why use financial statements?
Savvy use of financial statements
allows user to assess:
Financial position of the company
Success of its operations
Policies and strategies of management
Insight into future performance
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Volume of Information
The Annual Report
Financial statements
Notes to the financial statements
The auditor’s report
Five-year summary of key financial data
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The Annual Report
Continued
High and low stock prices
Management’s discussion and analysis of
operations
Material included at the imagination and
discretion of management
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Financial Statements
Are prepared according to generally accepted
accounting principles (GAAP)
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GAAP
Two authorities primarily responsible for
establishing GAAP in the United States are the
SEC and the FASB
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SEC
Stands for
Securities and Exchange Commission
Regulates US companies that issue securities to
the public
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FASB
Stands for




Financial Accounting Standards Board
Comprised of 7 full-time paid members
Issues Statements of Financial Accounting Standards
(SFAS) and Interpretations
Lengthy deliberation process
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The Four Basic
Financial Statements
1.
2.
3.
4.
Balance Sheet
Income Statement or Earnings Statement
Statement of Shareholders’ Equity
Statement of Cash Flows
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Financial Statement Notes:




Are an INTEGRAL part of the statements
Provide summary of accounting policies
Present detail about particular accounts (e.g. inventory,
investments, etc.)
Include other information (e.g. leasing arrangements,
pending legal proceedings, income taxes, etc.)
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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 by segment for firms with several lines
of business

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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
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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.
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Auditor’s Report
Unqualified
Qualified
Adverse opinion
Scope limitation
Disclaimer of opinion
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Auditor’s Report


Continued
Unqualified (what you want!)-- statements
present information in conformity with GAAP
Qualified (not what you want)—are reports
other than an unqualified opinion
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Auditor’s Report


Continued
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
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Auditor’s Report
Continued
Disclaimer of opinion:
Keep in mind that auditor is hired by the firm
being audited--always the possibility of conflict
of interest
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Management Discussion
and Analysis (MD&A)


Sometimes labeled “Financial Review”
Contains information that cannot be found in
the financial data
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Bentuk laporan Keuangan
Neraca
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
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